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Programs › Canada — federal (nationwide)

Class 43.1 Clean Energy Equipment Immediate Expensing (Accelerated CCA)

activeCanada FederalfederaldeductionSolar PVBattery storage (ESS)Renewable natural gas (RNG)CHP / cogenerationIndustrial energy efficiency
Value100% first-year CCA deduction reinstated (Bill C-15, Royal Assent Mar 26, 2026) for eligible clean energy equipment acquired on/after Jan 1, 2025; phases to 75% for property available for use 2030-31 and 55% for 2032-33 (CAD)
DeadlinesNo application; claimed on tax return; full expensing for property available for use before 2030
RequirementsEquipment must meet Class 43.1 technical criteria (solar PV, storage, biogas/RNG production equipment, high-efficiency cogeneration, waste-fuelled equipment); acquired on/after Jan 1, 2025 and available for use before 2034
CaveatsDeduction not a credit - value depends on taxable income; interaction with clean economy ITCs reduces CCA base by ITC amount
Official sourcehttps://natural-resources.canada.ca/funding-partnerships/tax-savings-industry
Last verified2026-07-26

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