What people with outstanding returns or corrections need to know
Canadians who may qualify for retroactive Canada Carbon Rebate or Climate Action Incentive payments should be aware of a proposed October 30, 2026 cut-off.
The Canada Revenue Agency is advising potentially eligible people to file relevant outstanding tax returns for 2018 through 2024, or submit necessary adjustment requests, by that date. However, the cut-off is part of Bill C-31 and is not enacted or currently binding as of October 17, 2026.
What Bill C-31 proposes
Bill C-31, the Budget 2025 Implementation Act, No. 2, proposes that no Canada Carbon Rebate payment be made in respect of a tax return or adjustment request filed after October 30, 2026.
The proposal concerns retroactive payments. It does not restart regular quarterly Canada Carbon Rebate payments.
The Government of Canada stopped the federal fuel charge and the Canada Carbon Rebate for individuals on March 15, 2025. No further regular quarterly payments were scheduled after the April 2025 payment.
The cut-off has not become law
Bill C-31 was introduced and received first reading in the House of Commons on May 6, 2026. It completed second reading and was referred to committee on June 3, 2026.
As of October 17, 2026, the bill remained under consideration by the House of Commons Finance Committee. It had not reached House report stage or third reading. Although the Senate had begun a pre-study, the bill had not received Senate first reading, passed the Senate or received Royal Assent.
| Date | Status or event |
|---|---|
| May 6, 2026 | Bill C-31 was introduced and received first reading. |
| June 3, 2026 | The bill completed second reading and was referred to House committee. |
| October 17, 2026 | The bill remained in House committee and the proposed cut-off was not enacted. |
| October 30, 2026 | Proposed cut-off for relevant returns and adjustment requests. |
The current supplied text of section 122.8 of the Income Tax Act does not contain the proposed October 30 cut-off. Bill C-31 could also be amended, delayed, defeated or enacted with different wording before the legislative process is complete.
Which tax years are involved?
CRA’s conditional notice refers to relevant outstanding returns or adjustment requests for tax years from 2018 through 2024. This does not mean that every person must file every return in that range. The relevant return or correction depends on the person’s circumstances and the rules for the applicable tax year.
Tax years 2021 through 2024
CRA says eligible people who have not filed for these years may receive the applicable payment after CRA assesses the relevant return. Entitlement requires filing the return for the applicable year, even if the person had no income to report.
Tax years 2018 through 2020
For these years, the benefit operated differently. The Climate Action Incentive was an annual refundable tax credit claimed on personal income tax returns. People dealing with a potential claim for these years should use the applicable archived tax package and Schedule 14 information.
The eligibility and claiming rules were not the same throughout the full 2018-to-2024 period. The later Canada Carbon Rebate payment process should not automatically be applied to the earlier Climate Action Incentive years.
Who may be affected?
The proposal may matter to people who are otherwise eligible for a retroactive Canada Carbon Rebate or Climate Action Incentive payment and who:
- have not filed a return relevant to their potential entitlement for a tax year from 2018 through 2024; or
- need to correct information on an assessed return through an adjustment request.
General Canada Carbon Rebate eligibility included Canadian residency, residence in an applicable province, and age or specified spouse, common-law partner or parent conditions. Individual entitlement depends on the person’s circumstances and the rules that applied for the particular tax year.
Submitting a return or correction does not guarantee a payment. CRA must assess the information and determine whether the person qualifies.
How adjustment requests work
An adjustment request is used to correct amounts or provide missing information on a return that has already been assessed. It is not a standalone application for a benefit or credit.
A person requesting a change must generally wait for the notice of assessment. Depending on the return and circumstances, a change may be requested through:
- Change my return;
- ReFILE; or
- Form T1-ADJ mailed with supporting documents.
ReFILE cannot be used to change a return from before the 2021 tax year, although another adjustment method may be available. CRA’s general instructions also state that a return cannot be changed merely to apply for benefits or credits.
Practical example
Consider someone who may qualify for a payment connected to the 2023 tax year but has not filed that return. CRA says an eligible person may receive the applicable payment after the return is assessed.
If Bill C-31 becomes law as drafted and that person files the relevant return after October 30, 2026, no Canada Carbon Rebate payment would be made in respect of that late-filed return. Filing by the proposed date would not itself guarantee payment because the person would still need to meet the applicable eligibility rules.
Do You Need to Do Anything?
CRA currently advises potentially eligible people to file each relevant outstanding return or submit any necessary adjustment request by October 30, 2026. CRA identifies this requirement as proposed legislation.
People who believe they may be affected can review whether they have an outstanding return relevant to potential entitlement or whether an assessed return contains information that needs to be corrected. They should use the rules and forms applicable to the specific tax year.
The supplied official sources do not establish a special extension or relief process for the proposed cut-off. They also do not establish that every outstanding return from 2018 through 2024 must be filed regardless of its relevance.
Bottom Line
October 30, 2026 is not an enacted legal deadline as of October 17, 2026. It is a proposed cut-off in Bill C-31, which remains in House committee.
CRA is nevertheless advising potentially eligible Canadians to file relevant outstanding returns or necessary adjustments by that date. If the bill becomes law as drafted, returns or adjustment requests filed after the proposed cut-off would not produce a Canada Carbon Rebate payment. The bill’s wording and status may still change.
Official Government Sources
- CRA: Closed Canada Carbon Rebate for individuals
- CRA: How to get Canada Carbon Rebate payments
- CRA: Canada Carbon Rebate payment timing
- CRA: Canada Carbon Rebate eligibility
- CRA: What changed with the Canada Carbon Rebate
- CRA: How to change an income tax return
- Parliament of Canada: Bill C-31 status
- Parliament of Canada: Bill C-31 text at first reading
- Justice Laws: Income Tax Act, section 122.8
- CRA: Archived 2020 income tax package
This article provides general information based on official Canadian government sources. Government programs, amounts, eligibility rules and deadlines can change. Check the official sources linked above for information specific to your situation.