Clean Technology Investment Tax Credit (Clean Technology ITC)

Who qualifies

Taxable Canadian corporations (including members of a partnership) and REIT mutual fund trusts; the property must be new, situated in Canada and intended for exclusive use in Canada.

Summarized from the official page. This is not advice; the provider decides.

Status note, as recorded

Confirmed still claimable in 2026 and NOT being wound down early: "The Clean Technology ITC is a refundable tax credit for capital invested in the adoption and operation of new clean technology property in Canada from March 28, 2023, to December 31, 2034." 30% through 2033, 15% in 2034, unavailable after 2034. THE WORD "UP TO" IS LOAD-BEARING; a reduced rate applies unless the employer elects to meet the federal labour requirements, so never quote a flat 30%. Cannot be stacked with the CCUS ITC on the same property, though different Clean Economy ITCs can apply to different property in one project. Like OMMITC, this is claimed on a return with no application window and therefore no intake risk. Finance Canada opened consultations on a possible domestic-content requirement in February 2026, worth watching. Whether a specific piece of equipment qualifies is the client's accountant's call, not ours.

Level

Federal

Region

National

Utility

Electricity · Other / multi-utility