The carbon tax is already a wealth transfer, in general poorer households are getting more back in the end, I wonder if in the case of heating oil it really was a case of most who could afford to change their heat source already had.

All the carbon tax is supposed to do is create a disincentive for carbon emitting things by making them more expensive, but since heating oil is already so much more expensive, the additional inventive really isn't needed (while for natural gas it is needed still to tip the scales in favor of heat pumps)

I read the article yesterday, so I may be misremembering, but I thought I read that this exception for heating oil was in addition to nearly completely covering the costs of a heat pump system .