In 2011 the Centre for Policy Alternatives, using income tax data from British Columbia, determined that two thirds of Canadians directly emit average or less than average greenhouse gas emissions; the richest 20% of Canadians emit 1.8 times as much carbon than the average Canadian.; and the top 1% of households emitted three times more greenhouse gases than average and almost 6 times more than households in the bottom 10%. This is important because with carbon fee and dividend, every household receives the same amount of money in their dividend cheque, regardless of their emissions or income. In conclusion, carbon fee and dividend is a progressive carbon levy that will reward carbon-conscious consumers and protect people living on lower incomes as we transition away from a high carbon economy. References: 
http://www.policyalternatives.ca/publications/reports/who-occupies-sky
https://www.policyalternatives.ca/newsroom/news-releases/richest-20-canadians-have-biggest-carbon-footprint