Clean Technology Investment Tax Credit (ITC)
Canada Revenue Agency / Natural Resources Canada / Finance Canada
Rate may be up to 30% of the capital cost of property acquired and available for use from March 28, 2023 to December 31, 2033, and up to 15% for property available in 2034
Refundable investment tax credit for capital invested in the adoption and operation of new clean technology property in Canada (for example solar, wind, stationary storage and heat pumps). Reduces the up-front cost of switching to clean energy equipment.
Open the official page ↗How to apply
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Who qualifies
Taxable Canadian corporations (including corporations that are members of a partnership) and mutual fund trusts that are real estate investment trusts. Property must be new clean technology property in Canada acquired and available for use in the credit window. Employers who elect to meet the labour requirements avoid a reduced credit rate. Generally only one Clean Economy ITC can be claimed for the same property. Not available to individuals or tax-exempt entities.
Good to know
- Funding: Refundable. Unavailable after 2034.
- Cost share: 30% of eligible costs
- Notes: Removed unverified claims from first pass (10-point reduction without labour election, late-filing window, Bill C-15 biomass addition) because they were not on a page fetched this session.
Evidence from the official page
- amount“The Clean Technology ITC rate may be up to 30% of the capital cost of clean technology property” source ↗
- status“The Clean Technology ITC will be unavailable after 2034.” source ↗
- eligibility“A taxable Canadian corporation (including a taxable Canadian corporation that is a member of a partnership)” source ↗
Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.