i'm not sure that the details are clear yet, but this actually might end up being a very stupid thing to do.
i just assumed they'd tax imports at the border. otherwise, what's the point?
after all, most of what we buy is made in a different country already as it is; if you make it that much harder for local producers to compete, you're really just outsourcing the pollution - and the jobs - to china. or mexico.
https://business.financialpost.com/commodities/energy/when-it-comes-to-taxing-carbon-canada-has-it-exactly-backward