Updated March 2026 · Verified against Canada Revenue Agency (CRA) guidelines
Tax Credit Offset
Tax Credit Federal Active

Clean Technology Investment Tax Credit

Canada Revenue Agency (CRA)
Maximum Funding
Up to 30% refundable tax credit...
Ongoing (available March 28, 2023 to December 31, 2034)
Visit Official Program →
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Co-Funding
30%
Clean Technology Investment Tax Credit provides up to Up to 30% refundable tax credit (declining to 15% in 2034) investment tax credit of up to 30% for taxable Canadian corporations investing in eligible clean technology property including solar photovoltaic, wind, small modular nuclear, concentrated solar, geothermal, heat pumps, non-road zero-emission vehicles, and energy storage systems. Applications are accepted on an ongoing basis.

Eligibility & Details

What this program funds and who can apply

Free

Program Description

Refundable investment tax credit of up to 30% for taxable Canadian corporations investing in eligible clean technology property including solar photovoltaic, wind, small modular nuclear, concentrated solar, geothermal, heat pumps, non-road zero-emission vehicles, and energy storage systems. The full 30% rate requires meeting labour requirements (prevailing wage and apprenticeship); otherwise the rate is 20%. Rate declines to 15% for property available for use in 2034. Part of Canada's suite of clean economy investment tax credits.

Eligibility Requirements

  • Taxable Canadian corporation
  • Investing in eligible clean technology property (solar, wind, heat pumps, non-road ZEVs, energy storage)
  • Property must be available for use in Canada
  • Must meet labour requirements (prevailing wage + apprenticeship) for full 30% rate
Provinces
All Provinces
Industries
Clean Technology Renewable Energy Environmental Manufacturing
Business Stage
Startup Growth Established Expansion

Quick Assessment

Difficulty
Moderate
Competition
Low
First-Timer
Not rated

Funding Details

Amount
Up to 30% refundable tax credit (declining to 15% in 2034)
Type
Tax Credit
Level
Federal
Co-Funding
Up to 30% of eligible costs
Deadline
Ongoing (available March 28, 2023 to December 31, 2034)

Program Scorecard

Competition, effort, and approval at a glance

Hybrid
Competition
Low
Effort
Varies
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%

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What You Need to Get Approved
Everything reviewers look for — so you apply with confidence, not guesswork

How to Win

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

This is an entitlement — every qualifying corporation gets it, no competitive application. The key is meeting the labour requirements (prevailing wage + apprenticeship) for the full 30%; otherwise you only get 20%. Stack this with provincial credits and federal SR&ED for maximum benefit. Pre-claim approval process launching April 1, 2026 gives certainty before spending.

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Success Profile

A mid-size manufacturer in Ontario installing $2M of rooftop solar panels and battery storage, claiming $600,000 in refundable credits after meeting apprenticeship requirements on the installation project.

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Application steps not yet documented.

Required Documents 5

T2 corporate tax return with Schedule T2SCH63
Proof of eligible property acquisition (invoices, purchase agreements)
Labour compliance documentation (prevailing wage records, apprenticeship hours)
Property available-for-use documentation
Clean technology property classification evidence

Deadline Notes

Available for eligible property that becomes available for use from March 28, 2023 through December 31, 2034. Full 30% rate applies through 2033; reduced to 15% for property available for use in 2034. Pre-claim approval process launching April 1, 2026 provides advance certainty.

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Compatible Programs

SR&ED Tax Credits Clean Technology Manufacturing ITC Provincial Manufacturing Tax Credits NRCan Energy Efficiency Programs
Combined Funding Potential See your total funding potential

Clawback Risk

Medium Risk

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See your total funding potential across 4 programs
Stacking amounts, clawback details, government stacking limits, and tax implications
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How Clean Technology Investment... Compares

Side-by-side with similar programs

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