Federal program

Clean Technology Investment Tax Credit (Clean Technology ITC)

Canada Revenue Agency (with Natural Resources Canada technical guidance) · Clean Economy Investment Tax Credits

NationalElectricityOther / multi-utilityAlways openNo stated deadline

What it pays

Up to 30% of the capital cost of clean technology property acquired and available for use from March 28, 2023 to December 31, 2033; up to 15% for property available for use in 2034. The credit is refundable.

Deadline: none stated on the source page

A refundable federal tax credit on the capital cost of new clean technology property, claimed on the corporate return. For a factory the relevant categories are air-source and ground-source heat pumps, active solar heating, fixed-location electrical energy storage, and on-site solar, wind or water generation.

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.

The provider confirms eligibility.

Program status

The CRA states: "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. A reduced rate applies unless the employer elects to meet the federal labour requirements. 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. Ask your accountant whether your equipment qualifies.

Level
Federal
Region
National
Utility
Electricity · Other / multi-utility
Open the official program pagecanada.cahttps://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/clean-economy-itc/clean-technology-itc/about-ct-itc.htmlLast checked:

Confirm current terms with the provider before budgeting. Report a correction to .

All programs

Get the measurements your application needs

We help your team measure utility use and prepare the information your funding application needs.

Book a site visitAll funding programs

or call 1-833-QUANTFY (1-833-782-6839)