Line 55070 sits on page 2 of the T1 Income Tax and Benefit Return, inside Step 6 (Refund or Balance Owing). It is a checkbox, not a dollar field, and it was used to claim the 20% rural supplement on the Canada Carbon Rebate. For returns filed for the 2025 tax year or later, Line 55070 no longer produces any payment: the federal fuel charge ended April 1, 2025, and the Canada Carbon Rebate program was closed.1Department of Finance Canada. Removing the Consumer Carbon Price, Effective April 1, 2025 The line still matters if you are filing or correcting a return for 2021 through 2024.2Canada Revenue Agency. Canada Carbon Rebate (CCR) for Individuals
Exactly Where to Find It on the Form
On the paper T1, turn to page 2 and scroll down to Step 6, the final calculation section where credits and balances are reconciled.3Canada Revenue Agency. Federal Income Tax and Benefit Information for 2025 Line 55070 appears there as a small tick box. To claim the supplement on paper, enter “1” in the box. Leaving it blank or entering zero declines it.
In tax software the box shows up differently depending on the product. Some programs infer rural status from your postal code and check it for you. Others ask a yes-or-no question about whether you lived outside a Census Metropolitan Area. If you filed electronically, look for a rural residence or Canada Carbon Rebate supplement question in the credits section rather than a numbered line.
What Checking the Box Did
Checking Line 55070 added 20% to your basic Canada Carbon Rebate amount.4Canada Revenue Agency. Supplement for Residents of Small and Rural Communities – Canada Carbon Rebate (CCR) for Individuals The dollar value depended on your province. For the 2024-25 payment year, a rural family of four in Alberta received $2,160 versus $1,800 for an urban family, a $360 difference. In Ontario the same family saw $1,344 versus $1,120.5Department of Finance Canada. Canada Carbon Rebate Amounts for 2024-25
The rebate applied in Alberta, Saskatchewan, Manitoba, Ontario, Newfoundland and Labrador, New Brunswick, and Nova Scotia. Prince Edward Island residents automatically received the 20% top-up in their base amount and did not check Line 55070 at all.5Department of Finance Canada. Canada Carbon Rebate Amounts for 2024-25
Who Was Eligible to Check It
You qualified if your primary residence sat outside every Census Metropolitan Area in your province. A CMA groups adjacent municipalities around a population centre of at least 100,000, with 50,000 or more in the core.6Statistics Canada. Census Metropolitan Area (CMA) and Census Agglomeration (CA) The CRA did not publish a postal code lookup. Instead, it provided provincial tables and PDF maps based on 2016 Census data; you checked whether your address fell inside a listed municipality or shaded zone.4Canada Revenue Agency. Supplement for Residents of Small and Rural Communities – Canada Carbon Rebate (CCR) for Individuals
The test was applied as of December 31 of the tax year, and you also had to expect to still be living outside a CMA on April 1 of the following year.4Canada Revenue Agency. Supplement for Residents of Small and Rural Communities – Canada Carbon Rebate (CCR) for Individuals
Filing a Late Return for 2021 Through 2024
If you never filed for one of those years, you can still receive the rebate by filing that year’s return now, even if you had no income. The CRA assesses eligibility automatically when it processes the return; no separate application is needed.7Canada Revenue Agency. Payments for Those Who Have Not Yet Filed Tax Returns for the Applicable Years Check the rural supplement box on page 2 if you lived outside a CMA that year.
There is one wrinkle for New Brunswick. The rural supplement question for the 2022 base year appeared on the 2023 return rather than the 2022 return. A rural New Brunswick resident who filed for 2023 without checking that box may still be able to claim a retroactive payment.7Canada Revenue Agency. Payments for Those Who Have Not Yet Filed Tax Returns for the Applicable Years
Fixing a Return Where You Missed the Box
If you already filed an eligible year and forgot to tick Line 55070, wait for your Notice of Assessment and then use one of three methods:
- Change My Return through your CRA online account. Log in, select the year, and update the rural supplement field. Processing takes about two weeks.
- ReFILE through certified NETFILE software, if that is how you originally filed. Also about two weeks.
- Form T1-ADJ by mail, sent to your tax centre with any supporting documents. Processing takes about eight weeks.
The CRA will not issue a refund on an adjustment request made more than 10 calendar years after the end of the tax year, so a 2021 correction has until the end of 2031.8Canada Revenue Agency. Changing a Tax Return – Personal Income Tax