Income Tax 2019 – Climate Action Incentive Payment

Climate Action Incentive Payment (CAI)

For Income Tax 2019, you may be eligible to this incentive if:

• you were a resident of Ontario, Alberta, Saskatchewan or Manitoba,
• 18 years of age or older
• if younger than 18 on December 31, 2019, you had a spouse or common law partner or were a parent living with their child

Who cannot claim the incentive?

• a non-resident of Canada
• any individual that had been in prison or similar institution for at least 90 days during 2019
• officers of the government working abroad, their family and their employees,
• a person that “children’s special allowance” was paid during that period.

Incentive for another Person

• You can claim this incentive for your spouse or common law-partner if you were married or in common law relationship on December 31, 2019
• You cannot claim the CAI payment if your spouse or common law-partner does not fulfill the eligibility requisites.

Qualified Dependant

Qualified Dependant is a person depended on you that:

• was under 18 years old and lived with you in the same dwelling
• was not married or in a common-law relationship,
• was not a parent that lived with their child

Single Parent’s qualified dependent

• not married or in a common-law relationship
• having a children who meets all conditions of qualified dependent

In Ontario, how much may you increase your income tax refund or lower your amount payable?

• Married or in a common-law relationship – $ 336.00
• Married or in a common-law relationship, having a qualified dependant – $392.00
• Single parent dependant amount – $ 112.00

For Ontario residents, in order to claim the incentive you must complete Schedule 14 (5006-S14) of your income tax return.

Do not forget to remind your tax preparer to claim it.

Source:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-449-climate-action-incentive.html