About the Climate Action Dividend

The Climate Action Dividend provides a non-taxable one-time payment to make it easier for British Columbians to choose a lower carbon lifestyle.

Individuals

British Columbia will make a payment of $100 to each individual who, on December 31, 2007 is:

• a resident in British Columbia, and
• 18 years of age or older

Eligible Child

British Columbia will also make a payment to the individual of $100 in respect of each eligible child of that individual if, on December 31, 2007 the child is under 18 years of age, and if on January 1, 2008:

• the child resides with the individual, and
• the individual is the parent responsible for the care and upbringing of that child.

Some individuals under 18 years of age are not treated as an eligible child, for example a person under 18 years of age who is married. In this case, the person who is under 18 years of age will receive the $100 payment.

Exceptions

You are not eligible for a payment if you are confined to a prison or similar institution for a period of 90 days or more that includes January 1, 2008.

Receiving the Climate Action Dividend

If you have filed an income tax return for 2006 or 2007, the payment will be sent automatically to your mailing address. If you have dependents, who are under the age of 18 as of December 31, 2007, and are registered for the Canada Child Tax Benefit with the Canada Revenue Agency, you will automatically receive their $100 payment. The payments will be made by cheque and issued in June 2008.

To ensure you receive your payment you should file your tax return as soon as possible.