of the dividend and reflect on its function and benefits to date. The Swiss Government has since proposed new amendments to the laws which would maintain the tax rate of CHF 120 per ton of emissions but continue to exclude the transportation sector. Canada Four provinces and two territories currently operate a form of carbon fee and dividend in Canada. Alberta, Ontario, Manitoba, Saskatchewan, Yukon and Nunavat use the federal carbon tax system, the Federal Fuel Charge, which started in 2019. Of these, all but Nunavat have a carbon fee and dividend scheme in place that redistributes tax revenue to the public. New Brunswick used the scheme from April 2019 to March 2020, but has since implemented its own carbon tax which recycles revenue back into the economy, but not as a dividend to consumers. The carbon fee and dividend systems in these jurisdictions have been implemented as part of the federal government's Carbon Pricing Backstop policy (see Carbon pricing in Canada). Alberta, Ontario, Manitoba and Saskatchewan did not voluntarily implement the policy, therefore dividend payments in these jurisdictions are managed federally as Climate Action Incentive payments, whereby revenue from the fuel charge in each jurisdiction is redistributed directly to households (one person per household, based on the number of adults and children within the household). Rural households receive a 10% increase of the dividend. Initially, Climate Action Incentive payments were made annually via federal income tax credits. However, from April 2022, the dividends have been paid on a quarterly basis in ‘cash’ (by cheque or direct deposit). Yukon and Nunavut implemented the federal carbon fee system voluntarily and as such, the revenue is returned to those governments to redistribute. Yukon pays 100% of the revenue as dividends to Yukon businesses (49.5%), individuals (45%), municipal governments (3%) and first nations governments (2.5%). Nunavut has implemented the Nunavut Carbon Rebate which rather than using a dividend to the public, redistributes funds via a 50% subsidy on home heating oil, vehicle diesel and other fuels at the point of sale. All six provinces and territories applying Federal Fuel Fee use the same carbon price. The fee was introduced in 2019 at CAD $20 per ton of CO2-e, rising by $10 annually to $50 per ton in 2022. From 2023, the fuel fee will rise by CAD $15 per year until it reaches $170 per ton of -e in 2030. The British Columbia