The fiscal impact is the impact of paying the tax directly—for example, filling up the gas tank or paying for gas to heat the home. There's also the indirect cost. For example, if you buy a service or goods, there's an energy component embedded, plus the GST that's applied to that tax. That's the fiscal cost.
The government sends a cheque or a rebate, so the fiscal impact is the difference between what you pay, indirectly and directly, minus the rebate. On that front, we estimate that 80% of households get more than what they pay.
There is also the economic impact, which takes into account that some sectors will be negatively affected by the carbon tax. The transportation sector and the oil and gas sector are obvious examples. They'll presumably be negatively affected by a carbon tax that progressively increases.
When we also take that into account, we find that households will have lower employment in some sectors and lower investment income. We find that here, the result is the opposite: Once you take into account the fiscal and economic impact and the changes in the economic fabric of the country, households are seeing a negative impact from the carbon tax when including both the amounts that they pay and the economic impact on households.