80% of Canadians get more back than they pay. It’s not a tax, it’s a redistribution.
On the margin, it adds small incentives to shift consumer behaviour. Lots of people in warmer climates in Canada are shifting to e-bikes, for instance, and heat pumps are becoming increasingly common.
Sure, some Canadians are paying more than they get in rebates… like my old neighbour who commutes to work in an F-350, but that’s the point. He shouldn’t be driving to an office job in an industrial truck!