Apply for a carbon rebate for quartz-mining operations

The Government of Yukon administers rebates to producing quartz-mining operations.

The rebate is for:

  • 100% of the carbon levy on the initial 6 kilotonnes; and
  • 50% of the carbon levy on all emissions between 6 to 10 kilotonnes.

Read the Yukon Government Carbon Price Rebate Act and the Quartz Mining Act.

Mines under the federal Output Based Pricing System (OBPS) are not eligible for a Yukon rebate.

Non-producing operations

Non-producing quartz-mining operations are eligible to apply for the general business rebate. Companies involved in exploration projects are also eligible for the general business rebate.

Rebate payments

Direct deposit

Rebates can be issued by Electronic Funds Transfer (ETF):

  • Sign up for direct deposit payments from the Government of Yukon.

Rebates qualify as income

If you claim the federal carbon levy as a business expense, you need to report the rebate amount as income on your tax return.

Application period

Your application for the previous calendar year will be accepted from January 1 to September 30.

Deadline

Your application and all supporting documents must be received by the Department of Finance by September 30.

Applications will not be returned

Make sure you keep originals or copies of sensitive information.

Late applications

Your application will be invalid if it is received after September 30. This includes all supporting documents.

Invalid applications will be returned to sender.

Eligibility

We will only process applications from eligible quartz-mining operations.

To be eligible, your mining operation must:

  • hold a valid quartz mining licence issued under section 135 of the Quartz Mining Act; and
  • be a registered business in Yukon in good standing.

You must also:

  • include evidence of all receipts for fuel purchases where the federal carbon levy applied.

You will only receive a rebate on fuel that was:

  • purchased in the previous calendar year;
  • purchased from a fuel vendor in Yukon; and
  • used exclusively for operations on producing quartz mines.

Yukon corporate registry

Applicants must be a registered business in Yukon.

If your business is not in good standing with Corporate Affairs, you may not be able to receive payment.

Federal business number

If your business has a federal business number, you must provide this on your application.

Fuel tax exemption permits

Your business does not need a Yukon fuel tax exemption permit for you to apply for the carbon rebate.

Licences

  • You must have a valid quartz mining licence issued under section 135 of the Quartz Mining Act in your company's name.

Only one applicant will receive a rebate under each quartz mining licence.

When to submit a Declaration of Operation Agreement

If your company name is not on the quartz mining licence, you must include a Declaration of operation agreement in your application.

Receipts

You must submit evidence of all receipts for fuel purchases where the federal carbon levy applied.

We'll accept originals or copies of eligible receipts. We will not return receipts.

All receipts must clearly show:

  • date of purchase;
  • location of purchase;
  • volume of fuel purchased;
  • type of fuel purchased;
  • purchaser of the fuel; and
  • total cost of the fuel.

Eligible receipts include:

  • point of sale (POS) receipts;
  • card lock statements; and
  • paid invoices to fuel distributors.

Card lock receipts

If you purchased fuel through a card lock, it must be documented in a card lock statement.

Receipts in another name

If a fuel invoice or receipt is not in the applicant's name, we will require supporting documentation. This must show the business connection between the purchaser and the applicant.

Valid documentation includes:

  • a signed lease agreement; or
  • a signed operating agreement.

Meter tickets will not be accepted

Meter tickets are not eligible as they do not include invoice numbers.

Detailed listing of receipts (optional)

In addition to your receipts, you can submit a detailed listing in the following formats:

  • Excel file (.xlsx or .xls);
  • comma-separated values file (.csv); or a
  • printed document.

If you create a detailed listing of receipts, use this title:

  • "Carbon rebate application (year)"

Before you apply

Complete the application form.

Gather your supporting documentation, including:

  • a valid quartz mining licence issued under section 135 of the Quartz Mining Act;
  • a Declaration of operation agreement (if required);
  • a mining claim status report; and
  • all eligible receipts for purchases where the federal carbon levy applied.

Submit your application

Email: yk.taxreturns@gov.yk.ca

  • Include "Carbon Rebate Application (Quartz/year)" in the subject field of the email.

In person: Inquiry and cash desk, 2071 Second Avenue, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m. Find our location on a map.

Mail: Government of Yukon

Department of Finance (B-1)

Box 2703

Whitehorse, Yukon

Y1A 2C6

Contact: 

If you have questions, email: yk.taxreturns@gov.yk.ca.

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