ValueRefundable ITC up to 30% of capital cost of clean tech property (solar PV, stationary electricity storage, non-road ZEVs and related charging equipment, heat pumps, wind); 20% if labour requirements not met; rate drops to 15% in 2034 (CAD)
DeadlinesNo application deadline (claimed on tax return); property must be acquired and available for use by Dec 31, 2033 for 30%; 15% for 2034; nil from 2035
RequirementsTaxable Canadian corporation or REIT/mutual fund trust; property new and used in Canada; prevailing wage + apprenticeship labour conditions for full rate; CRA administers with NRCan technical guidance
CaveatsGas-fired CHP not eligible; Feb-Mar 2026 Finance consultation on possible domestic-content requirements, outcome not announced; canada.ca page could not be fetched directly (403), rates verified via 2026 secondary sources
Last verified2026-07-26