Please see the latest news from CRA regarding the Clean Economy Investment Tax Credits newsletter:
Upcoming webinars
In collaboration with Natural Resources Canada (NRCan), we offer free general webinars about our program and specific ITCs to help businesses learn more about our credits. Our next sessions are about the Clean Technology ITC:
November 3, 2026, at 1 pm Eastern time (English)
November 5, 2026, at 1 pm Eastern time (French)
Register for an upcoming session today.
Did you know…
Important information about attesting to labour requirements
As an incentive claimant, if the credit you are applying for has labour requirements and you elect to meet them, you can claim the ITC you have selected at the regular rate. You must also attest that you have met the labour requirements for prevailing wages and apprenticeship hours. If you do not elect to meet the labour requirements, you are limited to claiming the ITC at a reduced rate, if all other conditions are met.
There are consequences for not complying with the labour requirements if you have elected and attested to meet them and claimed the credit at the regular rate:
If you don’t pay the prevailing wages, you are liable to pay a dollar amount per day for each day in the installation taxation year for each covered worker that was not paid the prevailing wage. Additionally, you may be liable for corrective measures to be paid to the covered worker which are equal to the difference between the prevailing wages the covered worker should have been paid and the amount that the covered worker was actually paid for the year, plus interest.
If you don’t meet the apprenticeship hours, you will be liable to a pay a dollar amount multiplied by the shortfall in apprentice hours. The shortfall is calculated as the difference between the total number of labour hours that apprentices registered in a Red Seal trade should have performed, and the sum of the total hours of labour that apprentices registered in a Red Seal trade actually performed and any other hours of labour where reasonable efforts were made to employ the required number of apprentices.
If failure to meet prevailing wage or apprenticeship requirements is intentional, or in circumstances amounting to gross negligence, the addition to tax and corrective measures do not apply. In this case you are liable to pay a penalty and no longer entitled to the regular tax credit rate.
For more information on labour requirements, go to the For incentive claimants: Avoiding the reduced tax credit rate for Clean Economy ITCs webpage.
Launch of Clean Electricity ITC natural gas energy system intake portal
NRCan has launched a new secure portal for you to submit your natural gas energy system plan to claim the clean electricity credit. Once you complete a Front-End Engineering Design (FEED) or equivalent study for your project, use the portal to begin the system plan submission process. For more information, read the full update.
In case you missed it
Have you been wondering what the “available for use” rules are when it comes to submitting your claim?
If these rules apply to your Clean Economy ITC claim, property is generally not considered acquired for the purposes of the credit until it becomes available for use. As a result, you generally cannot claim the credit until the property becomes available for use, subject to all other applicable eligibility and filing requirements.
For the purposes of the Clean Economy ITCs, depreciable property (other than a building) generally becomes available for use at the earliest of:
the date you first use it to earn income
the second tax year after the year you acquire the property
the time the property is delivered or made available to you and is capable of producing a saleable product or service
The available for use rules do not apply to the Carbon Capture, Utilization, and Storage (CCUS) ITC. As a result, property does not need to be available for use before a CCUS ITC claim can be made.
For additional information, refer to Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance, including the section Available for use.