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Current CRA website
Guide for the Partnership Information Return (T5013 Forms)
Also includes heat recovery equipment used primarily for extracting heat for sale, and eligible geothermal equipment that is used to produce electricity, heat or a combination of heat and electricity 50% 44 Patents and licences to use patents for a limited or unlimited period that the partnership acquired after April 26, 1993. ...
Current CRA website
Guide for the Partnership Information Return (T5013 Forms)
Also see class 53 30% 43.1 Clean energy generation and energy conservation equipment not included in class 43.2, including electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power 30% 43.2 Clean energy generation and energy conservation equipment acquired after February 22, 2005, and before 2025 50% 44 Patents and licences to use patents for a limited or unlimited period that the partnership acquired after April 26, 1993. ...