Clean Technology (CT) Investment Tax Credit (ITC)

In order to qualify, in addition to other limitations, clean technology (CT) property must:

• Be equipment that is situated in and intended for use exclusively in Canada
• Not have been previously used or acquired for use or lease, for any purpose before acquisition by the taxpayer

The CT ITC is available for investments in the following types of CT property:

• Equipment used to generate electricity from solar, wind and water energy
• Stationary electricity storage equipment that does not use any fossil fuel in operation (such as batteries and pumped hydroelectric storage)
• Active solar heating equipment, air-source heat pumps and ground-source heat pumps
• Non-road zero-emission vehicles and related charging and refueling equipment that is used primarily for such vehicles
• Equipment used exclusively for the purpose of generating electrical energy or heat energy (or a combination of both), solely from geothermal energy, unless it is part of a system that extracts fossil fuels for sale
• Concentrated solar energy equipment
• Small modular nuclear reactors