carbon tax winners, page-153

Many large emitters have progressed and had plans inplace for years to reduce and further reduce Emissions. Some will benefit when they get the free permits and then sell them when actual emissions are below allocated permits. It would take time to get approvals but if the world is changing these things may get easier!
Check google "alternative fuels and materials"
CoGeneration - waste heat recovery.

Environmental consultants, engineering/fabrication firms, waste/recycling business, gas suppliers, cogen suppliers, suppliers of on-line analysers and calibration experts etc would be some I can think of that would benefit. GL