The Liberal plan places a tax on carbon then returns the money to the tax payer, so what is the incentive to reduce carbon. Why not do something that really makes people want to reduce carbon by giving them an incentive to do so. How about when you are buying a new vehicle there is a comparison between the vehicle you are trading in and the new vehicle. If the new vehicle is say 20 percent more efficient in reducing carbon, then you would be able to claim a 20 percent depreciation on you income tax the same way a business can for a business investment. If you buy an electric vehicle which has zero emissions then you could depreciate the whole amount say over five years at 20 percent per year. This could lead to real carbon reduction. There could be similar opportunities for business and larger emitters as well.