CRA rules that the Alberta carbon tax is subject to GST
CRA has ruled that a natural gas distributor is required to include the Alberta carbon-tax levy (which it is required to collect from its customers) in the value of the consideration for such natural gas supplies for GST purposes – so that effectively the Canadian government is imposing GST on the Alberta carbon tax. Ruling 168521r (re imposing HST on the Ontario tire recycling levies) is somewhat similar.
Neal Armstrong. Summary of 9 February 2017 Ruling 181234 under ETA s. 154(2)(b).