Clean Electricity Investment Tax Credit
Canada Revenue Agency / Natural Resources Canada
Generally the Clean Electricity ITC rate is 15% of the capital cost of eligible property
Refundable credit of up to 15% of capital cost of eligible clean electricity property (generation, storage, transmission), open to taxable corporations and also to certain tax-exempt entities such as provincial Crown corporations.
Open the official page ↗How to apply
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Who qualifies
Qualifying entities: taxable Canadian corporations; designated provincial or territorial Crown corporations; certain corporations owned by municipalities or Indigenous governments; certain pension corporations; Canada Infrastructure Bank; Canada Growth Fund Inc. Non-taxable entities must sign a written agreement to follow the Income Tax Act for this credit. Must have a CRA business number with RC program account. Property must be clean electricity property acquired from April 16, 2024 and available for use by December 31, 2034. Qualified natural gas energy systems need an NRCan evaluation.
Good to know
- Funding: Canada Infrastructure Bank property acquired from December 16, 2024; Canada Growth Fund subsidiary property from November 4, 2025. Reduced-rate/labour-requirement details not confirmed on a fetched page.
- Cost share: 15% of eligible costs
- Notes: Eligibility text carried from first pass (who-can-claim page not re-read this session).
Evidence from the official page
- amount“Generally the Clean Electricity ITC rate is 15% of the capital cost of eligible property” source ↗
- status“On March 26, 2026, Bill C-15 received Royal Assent.” source ↗
- status“refundable tax credit of up to 15% of the capital cost of eligible clean electricity property” source ↗
Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.