A panel report says roughly 60 percent of Albertans will receive a rebate from the carbon tax. Alberta Premier Rachel Notley says the rest of Albertans can still pay less, if they use less carbon.

"The carbon tax that one pays is dependent on the carbon that one uses. So there is in fact the ability, particularly within that higher income group of Albertans who are not covered within that 60 percent, to make changes that would result in a lower levy being paid."

She says those who will not get a rebate can still benefit from the tax.

"There are opportunities through our recycling process of the carbon levy for people to still get a benefit from it. Whether it be through efficiency grants, whether it be through support to small businesses, whether it be through investment in innovation and technology, whether it be through benefiting through the green infrastructure that will likely be a product of this."

Notley says people should consider that over all Albertans pay less taxes.

"I would say that when all is said and done, we will still find that all in Albertans are paying less in taxes than any other jurisdiction. And that at a time when it's government is facing an unprecedented drop in revenue. So I think that's important for people to keep in context."