CRA indicates that a pilot project is unlikely to qualify as a qualified clean hydrogen project, but that using the produced hydrogen to make fuel is acceptable

CRA doubted that a pilot project would be eligible as a qualified clean hydrogen project given, in particular, that s. 127.48(6)(i) required satisfactory modelling of carbon intensity over the first 20 years of projected operation of the project. However, having hydrogen produced by a project being used to make another fuel would not by itself disqualify the project as qualified clean hydrogen project.

Neal Armstrong. Summaries of 9 December 2025 External T.I. 2025-1073491E5 under s. 127.48(1) - qualified clean hydrogen project, and s. 127.48(6)(i).