British Columbia’s Carbon Tax Act (2008) implemented a tax beginning at $10 CAD per ton of CO2-eq emissions, and ramping up to its current rate of $30 CAD, applying to 20 classes of fossil fuels and other specified combustibles, while excluding exported fuels and fuels for interjurisdictional marine use and aviation. The tax was meant to be “revenue neutral,” and so was packaged with reductions in the marginal income tax rates of the lowest two tax brackets, as well as reductions in the corporate income tax rate.