I'm at a slight difficulty here, because we recently did some work for the government on what the likely distributional effect would be if the government brought in an individual carbon level of six tonnes per person and then made people buy carbon credits above that. Our material hasn't been released, so I have to respect its confidentiality.
There are a number of problems and bad distributional effects of bringing in fuel tax, particularly flat rate taxes. If it is not progressive, then obviously it impacts more as a portion of income on the poor who need to use that fuel than on richer people, who may often use a lot more fuel but can afford to pay it. Particularly there is a group in the middle, who are often the very poorest but close to the poverty line. With some groups, particularly those living in rural areas, if it's on transport and heating oil, which can be more expensive than gas and often than electricity to heat the house in the U.K., you will have to look carefully at who will be winners and losers.
There are always winners and losers, and it is quite complex. I'm not sure the Canadian and U.K. situations are comparable enough to begin to guess who would be the winners and losers in Canada, but within the U.K. there are certainly some impacts that you would want to look at closely before pursuing those policies.