British Columbia clean buildings tax credit
grant_single|update April 27, 2025
BC, Canada
Tax credit for energy-efficient retrofits in commercial buildings
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|projectCostPercent
grant_single|deadlines
- grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Retail trade
- Transportation and warehousing
- Educational services
- Health care and social assistance
- Accommodation and food services
- Other services (except public administration)
- Public administration
grant_single|grantors
- BC Ministry of Finance
- Government of British Columbia
grant_single|status
grant_card_status|open
grant_single_labels|preview
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.
grant_single_labels|terms_and_conditions
- Tax credit equivalent to 5% of qualifying expenditures paid on eligible building retrofit projects.
grant_single_labels|projects
- 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.
grant_single|admissibleProjectsExample
$ 95,000
Expanding accessible community childcare services with updated facilities
$ 73,000
Implementation of digital ordering and payment in a local bakery
$ 180,000
Modernizing logistics through warehouse automation for a cooperative distributor
$ 47,000
Upgrading shared workspaces for remote workers in a partnership business
$ 87,000
Launching a food rescue program reducing waste with refrigerated vehicle
$ 127,500
Purchasing equipment for a green cleaning products manufacturing start-up
grant_single_labels|admissibility
- 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.
grant_eligibility_criteria|who_can_apply
- 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
grant_eligibility_criteria|who_cannot_apply
- Entities that are exempt from BC income tax.
grant_eligibility_criteria|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
grant_eligibility_criteria|zone
- British Columbia
grant_single_labels|apply
- 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.
grant_single_labels|otherInfo
- 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.
grant_single_labels|contact
ITBTaxQuestions@gov.bc.ca
1-877-387-3332
Apply to this program
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