After January 1, 2023 there is a new rebate for mining businesses.
Read the Yukon Government Carbon Price Rebate Act.
Non-producing operations
Non-producing placer-mining operations are eligible to apply for the general business carbon rebate. Companies involved in exploration projects are also eligible for the general business rebate.
Rebates qualify as income
If you claim the federal carbon levy as a business expense, you need to report the rebate amount as income on your tax return.