Subsection 127.45(1)
Clean Technology Property
Administrative Policy
15 December 2025 External T.I. 2024-1043191E5 - Clean Technology ITC - Leasehold interest
Would the lessor or the lessee under a lease-to-own arrangement in respect of clean technology property be eligible to claim the clean technology...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.45 - Subsection 127.45(11) | recapture if the lessee acquires the property less than 10 years into the lease under a lease-to-own arrangement | 49 |
Paragraph (d)
Subparagraph (d)(iv)
Administrative Policy
3 October 2025 External T.I. 2025-1075051E5 - Clean Tech ITC: Class 56 equipment
The taxpayer, a taxable Canadian corporation, would acquire a vehicle - that used electricity supplied to it by an attached tether cable to power...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 56 - Paragraph (a) - Subparagraph (a)(i) | electric cable car could qualify as fully electric automotive equipment | 70 |
Subsection 127.45(5)
Paragraph 127.45(5)(b.1)
Subparagraph 127.45(5)(b.1(i))
Administrative Policy
21 October 2024 External T.I. 2024-1027501E5 - Stacking of investment tax credits and CCA
A non-CCPC Canadian corporation acquires solar equipment for $10,000,000 in 2024 for immediate use in generating electricity as an input in its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) - Element A | example of AIIP computation for solar panels | 81 |
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance | NS CITC was reasonably expected to be received at year end even though required government certificate not yet applied for | 170 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) | illustration showing recapture being realized with no disposition | 294 |
Subsection 127.45(11)
Administrative Policy
15 December 2025 External T.I. 2024-1043191E5 - Clean Technology ITC - Leasehold interest
After discussing a lease-to-own arrangement in respect of clean technology property, CRA indicated that if the lessee acquires the property less...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.45 - Subsection 127.45(1) - Clean Technology Property | a lessee will not be able to claim a clean technology ITC under a lease-to-own arrangement | 273 |
Subsection 127.45(14)
Administrative Policy
27 January 2026 External T.I. 2025-1080051E5 - CT-ITC Recapture Rules
Aco, which was related to two other taxable Canadian corporation (Bco and Cco), acquired in Year 1 a clean technology property and claimed the...