In December 2025, I wrote an article on Budget 2025, highlighting measures to help low-income residents and measures that impact the CVITP.  I missed a measure that will NOT help some low-income residents: “Budget 2025 proposes to amend the Income Tax Act to provide that no CCR [Canada Carbon Rebate] payments would be made in respect of tax returns, or adjustment requests, filed after October 30, 2026.”

This measure is now contained in Bill C-31, the second Act to implement provisions contained in Budget 2025.  The bill was introduced in May and passed second reading in the House of Commons in June.   While it must receive Royal Assent before the Act becomes the law, it is possible that this will happen before October 30.  In any event, this measure signals the government’s intent to eliminate a provision that has allowed individuals to claim payment of the CCR for prior year returns (2018 to 2024) filed late.

In summary, it means that if a client has prior year returns to be filed, these must be filed before October 30 to benefit from the late CCR payments.  After that date, no CCR will be paid, regardless of what the UFile software might say.  If a client has not filed a return since 2018, they stand to lose out on as much as $2,200.

Frequently, the Canada Revenue Agency will announce anticipated legislative changes on its website.  However, I have not been able to find anything about this.