Clean Technology Investment Tax Credit
A refundable Canadian tax credit for taxable Canadian corporations and qualifying real-estate investment trusts that acquire new clean-energy equipment.
Tato příležitost je nyní dostupná v angličtině.
The credit can cover up to 30% of eligible capital cost for property acquired and available for use through 2033, and up to 15% for property available for use in 2034. Eligible property includes renewable electricity equipment, stationary electricity storage, heat pumps, non-road zero-emission vehicles and charging or refuelling equipment used primarily for those vehicles.
Eligibility
You can claim if you are either:
- a taxable Canadian corporation
- a qualifying real-estate investment trust that is classified for Canadian tax as a mutual fund trust and a real estate investment trust
Either type of claimant can also claim when it is a member of a partnership, a business arrangement with other members. Equipment must not have been used before you acquired it; it must be situated in Canada and intended exclusively for use there.
The full rate is linked to meeting the labour requirements; otherwise a reduced rate applies. Property is ineligible if you are substantially non-compliant with environmental rules that apply when it becomes available for use. You generally cannot claim another of Canada's clean-economy investment tax credits for the same property.
How to apply
- Stav
- Průběžně otevřené
Claim the credit on the relevant corporate or trust income tax return using the Canada Revenue Agency instructions.