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Refundable tax credit of 5% of qualifying expenditures for energy-efficiency retrofits on eligible commercial and multi-unit residential buildings in British Columbia. Available to corporations with a BC permanent establishment, and also to individuals, trusts, and partnerships earning BC income. The retrofit must improve a building's energy use intensity (EUI) through improvements to HVAC, lighting, building envelope, water heating, or other energy systems. All qualifying expenditures must have been paid before April 1, 2026, retrofits completed before April 1, 2027, and certification applications filed by September 30, 2028.
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