Clean Technology (CT) Investment Tax Credit (ITC)

The CT ITC is a refundable tax credit for capital invested in the adoption and operation of new clean technology (CT) property in Canada from March 28, 2023, to December 31, 2034.

The Canada Revenue Agency (CRA) and Natural Resources Canada (NRCan) each have different responsibilities.

• CRA provides:

  • Ability to claim the credit on a corporate income tax return or trust return

• NRCan provides:

  • Engineering and scientific guidance on CT property