How much funding can be received?

Funds up to 5% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the British Columbia clean buildings tax credit?

British Columbia clean buildings tax credit is funded by BC Ministry of Finance, Government of British Columbia

What are British Columbia clean buildings tax credit's eligibility criterias?

Corporation with a permanent establishment in British Columbia Must not be exempt from BC income tax

British Columbia clean buildings tax credit

Last Update: April 27, 2025

BC, Canada

Tax credit for energy-efficient retrofits in commercial buildings

British Columbia clean buildings tax credit at a glance

Eligible Funding

Up to 5% of project cost

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Retail trade
Transportation and warehousing
Educational services
Health care and social assistance
Accommodation and food services
Other services (except public administration)
Public administration

Grant Providers

BC Ministry of Finance
Government of British Columbia

Status

Open

Overview of the British Columbia clean buildings tax credit program

The British Columbia Clean Buildings Tax Credit is a refundable tax incentive providing up to 5% of qualifying expenditures for retrofits that improve the energy efficiency of eligible commercial and multi-unit residential buildings. Eligible activities include energy-efficient upgrades such as HVAC systems, building envelope improvements, lighting, and other measures that reduce the building’s energy use intensity.

Financing terms and conditions

Tax credit equivalent to 5% of qualifying expenditures paid on eligible building retrofit projects.

Eligible projects & activities

Retrofitting eligible commercial and multi-unit residential buildings to achieve improved energy efficiency.
Undertaking renovations or alterations specifically aimed at reducing a building’s energy use intensity (EUI) below required targets.

Examples of admissible projects:

$ 95,000

Expanding accessible community childcare services with updated facilities

$ 73,000

Implementation of digital ordering and payment in a local bakery

$ 47,000

Upgrading shared workspaces for remote workers in a partnership business

$ 180,000

Modernizing logistics through warehouse automation for a cooperative distributor

$ 87,000

Launching a food rescue program reducing waste with refrigerated vehicle

$ 127,500

Purchasing equipment for a green cleaning products manufacturing start-up

Eligibility criteria of the British Columbia clean buildings tax credit program

The applicant must be a corporation with a permanent establishment in British Columbia or an individual (including a trust) who is resident in B.C. or has B.C.-sourced income.
The building to be retrofitted must be located in British Columbia and fall under eligible categories such as multi-unit residential (four or more units), accommodation, offices, schools, colleges/universities, hospitals, logistics/warehousing, long-term care, food services, retail, or other buildings classified as class 6 or class 8 property under the Assessment Act.
The retrofit project must be undertaken to reduce the building's energy use intensity and must be certified by the Ministry of Finance.
The applicant must not be an entity that is exempt from B.C. income tax.

Who is eligible?

Corporations with a permanent establishment in British Columbia
Individuals or trusts resident in British Columbia
Individuals or trusts not resident in British Columbia but with income earned in BC for income tax purposes

Who is not eligible

Entities that are exempt from BC income tax.

Eligible expenses

Heating, ventilation, and air-conditioning systems
Fans
Interior and exterior lighting devices
Service water heating equipment
Pumps
Receptacle loads and miscellaneous equipment
Elevators and escalators
Building envelope improvements, including insulation upgrades
Permits required for or the rental of equipment used in the retrofit
Fees for a qualified person certifying the retrofit

Eligible geographic areas

British Columbia

How to apply to the British Columbia clean buildings tax credit program

Step 1: Certification of Retrofit by a Qualified PersonHire a qualified person to assess the retrofit and confirm that it meets the required energy use intensity targets.
The qualified person collects and submits information about the retrofit, including building details, energy usage before and after the retrofit, and a report certifying energy savings.
The qualified person submits this information online and receives a confirmation number.
Step 2: Application for Tax Credit CertificateUse the confirmation number from Step 1 to complete the online application for the tax credit certificate.
Provide necessary details, including parcel identification (PID), cost of retrofit, and full legal names and relevant taxpayer identification numbers of all claimants.
Submit the completed application online to the Ministry of Finance before the deadline.
Step 3: Submit Additional Supporting Documents (if requested)If contacted, provide any additional supporting documents through the secure online document submission portal.
Step 4: Receive Tax Credit Certificate and Claim CreditApproved applicants receive a unique certificate number and an estimate of the tax credit amount.
Claim the clean buildings tax credit on your income tax return filed with the Canada Revenue Agency (CRA).
Ensure to claim the credit within 18 months after the end of the tax year following the year in which the retrofit was completed.

Additional information

You must claim the tax credit no later than 18 months after the end of the tax year following the year in which the retrofit was completed.
The Canada Revenue Agency (CRA) may audit your expenditures after certification is granted.
Only expenditures not already included by another person in their credit calculation are permitted.
Receiving certification from the Ministry of Finance confirms retrofit eligibility but not the eligibility of expenditures.