Canadian System of Environmental-Economic Accounts - Environmental tax statistics (ETS)

Summary of changes

Activity on this program started: January 01, 2018

Reference period of change - 2020

In 2018, the Greenhouse Gas Pollution Pricing Act (GGPPA) came into force and as of 2019, every jurisdiction in Canada has had a price on carbon pollution. The GGPPA consists of two main parts: the federal fuel charge (FENV) and the output-based pricing system (OBPS). This Act was implemented in any province or territory that did not have a pollution pricing system in place that aligned with the GGPPA's benchmark.

Both the federal fuel charge and the OBPS, were considered as in-scope for the Environmental Tax Statistics (ETS), starting in 2019. The federal fuel charge falls under the energy tax category, and more precisely, under the carbon tax sub-category. The OBPS is also part of the energy tax category and is classified under the emission trading permits sub-category.

The same methodology used to measure other taxes (or fees) considered to be environmentally-related under the ETS, was used to measure government revenues generated from the federal fuel charge taxes and the OBPS.

Updates were made to data previously disseminated for the years 2013 to 2018, inclusive, following a revision on input commodities comprised in the transportation tax category.