Environment committee  There will be an indication and help, certainly. CRA will determine how best to provide guidance to individuals. We have a self-assessment system. In many instances where individuals have to do a bit of their own work to determine whether they are in this situation or not, CRA is

Environment committee  I can talk about the fuel charge. We don't have a specific estimate. The expectation is that it's not typically seen as a very costly approach from an administrative standpoint.

Environment committee  I would say that the administrative costs are not considered, or not deducted from the proceeds in determining how much will be returned to the province or—

Environment committee  Nothing is put aside for that purpose.

Environment committee  Under the fuel charge, there will be an exemption on aviation fuel for interprovincial and international flights. It's going to apply, though, for flights within a province, and now there's a proposal on the table to also create an exemption for internal flights within territorie

Environment committee  Quebec has its own regime, so presumably the—

Environment committee  I don't know, but what I'm saying is that there is a regime in place in Quebec.

Environment committee  What I would like to raise as well is that this is also why this approach has been taken—to return revenue to the pockets of Canadians so that they are able to maintain purchasing power. For Canadian businesses, that means they will be able to face a continuously strong demand fr

Environment committee  The interaction with tax would be limited to claiming the climate action incentive payment, basically. The tax system is the vehicle that has been selected to give back that money. That's going to be the tax interaction with this system, with the carbon-pricing regime, in a way.

Environment committee  Again, for small businesses, the approach is slightly different to the extent that there will be a fund set up to help them transition or take action. For individuals, basically, in order to get the incentive payment, they have to file a tax return, starting in 2018. The Canada

Environment committee  I think that this is effectively the purpose of the funds that have been created. In addition to giving back the money to individuals, it recognizes that some of these entities may decide to take action. These funds would be there to support these actions.

Environment committee  I think that's true. There are direct impacts, which you would see directly at the pump, and there are what we call indirect impacts, which are basically what is embedded in the price of other goods and services, which you don't necessarily directly see but will be there.

Environment committee  I think you mentioned heating. For instance, it could be in grocery products such as fruits, vegetables and all of that—if there's a substantial transportation cost component within products and services. Basically, it's going to fuel from all of these products where there's a co

Environment committee  Yes. I think the first point is that the climate action incentive payment is just a mechanism to redistribute the proceeds from the carbon pricing system, which is the OBPS component and the fuel charge component. There will be a reconciliation every year to make sure that no mor

Environment committee  The first instrument, which is one of the components of the system, is the fuel charge. That in itself is there to change the prices, to increase the prices of those goods and services where there is bigger carbon content, to try to change behaviour. You can look at it and say,