Clean Technology (CT) Investment Tax Credit (ITC)

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/business-tax-credits/clean-economy-itc/clean-technology-itc.html

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Clean Technology (CT) Investment Tax Credit (ITC)

The CT ITC is a refundable tax credit for capital invested in the adoption and operation of new clean technology (CT) property in Canada from March 28, 2023, to December 31, 2034.

The Canada Revenue Agency (CRA) and Natural Resources Canada (NRCan) each have different responsibilities.

  • CRA provides:

    • Ability to claim the credit on a corporate income tax return or trust return

  • NRCan provides:

    • Engineering and scientific guidance on CT property

Sections

What is the CT ITC
Description of the CT ITC, when it applies
Who can claim
Eligibility, claiming one or more ITCs
What property qualifies
Eligible CT property, technical guidance
Claiming the credit
Claim the CT ITC on your corporate return or trust return
After you claim
Amounts you may owe, claim reviews, if you disagree with our decision
Contact us
Contact the CRA or NRCan


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Date modified:
2024-06-21

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