Tax Interpretation Manual: Carbon Tax Act

Search rulings and interpretations for the Carbon Tax Act and regulations.

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Note: The carbon tax was eliminated effective April 1, 2025. The Tax Interpretation Manual has been updated to reflect these amendments. For more information on the elimination of carbon tax, see our Carbon tax elimination page.

If you have questions regarding whether a specific interpretation is applicable to the Act and its regulations, please contact us at CTBTaxQuestions@gov.bc.ca.

Legislation and publications

• Carbon Tax Act
• Carbon Tax Regulations
• Carbon Tax Publications