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Source verified August 9, 2026
British Columbia clean buildings tax credit
Energy-efficiency tax credit for building retrofits
Funding available
Up to 5% of project cost
Deadline
September 30, 2028
Location
British Columbia, Canada
Overview
The Clean Buildings Tax Credit is a refundable income tax credit of 5% for eligible taxpayers in British Columbia who complete qualifying retrofits that improve the energy efficiency of eligible commercial and multi-unit residential buildings with four or more units. Eligible retrofits can include HVAC systems, lighting devices, and building envelope improvements.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
- Reduce environmental footprint
- Renovate or adapt facilities
Eligible Funding
- Up to 5% of project cost
Eligible candidates
Eligible Industries
- All industries
Location
- British Columbia
Legal structures
- Sole proprietorship
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Retrofits that improve energy efficiency in eligible buildings
- Alterations or renovations that reduce building energy use intensity
- Projects that meet the program’s target energy use requirements
Documents Needed
- An application in the form, and containing the information, required by the Commissioner of Income Tax
- A certificate given by a qualified person on or before September 30, 2028 in the form, and containing the information, required by the Commissioner of Income Tax
- An electronic copy of the qualified person’s report containing information used to determine energy use intensity, certification that the retrofit has reduced the energy use intensity, and a description of what the retrofit included
- Any other information or records required by the Commissioner of Income Tax
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- A corporation with a permanent establishment in B.C.
- An individual, including a trust, that is resident in B.C.
- An individual, including a trust, that is not resident in B.C. but has income earned in B.C. for income tax purposes
Who is not eligible
- Entities exempt from BC income tax
Eligible expenses
- HVAC systems, fans, lighting, pumps, elevators and escalators
- Building envelope and insulation improvements
- Permits and equipment rental for the retrofit
- Fees for the qualified person certifying the retrofit
Ineligible Costs and Activities
- Costs not directly linked to reducing energy use intensity
- Routine repair, maintenance, or service costs
- Financing costs
- Used goods, household appliances, and home-entertainment electronics
- Goods or services from non-arm’s-length persons, unless registered for GST/HST purposes
Eligible geographic areas
- British Columbia
How to apply
- Have the qualified person submit the retrofit information online.
- Apply online for the certificate after Step 1 is complete.
- Only one application can be submitted per retrofit, and it must include all qualified taxpayers who intend to claim the credit for that retrofit.
- Submit the complete application by September 30, 2028.
Processing and Agreement
- The retrofit certification process has two steps.
- A qualified person submits building and energy-use information first.
- The eligible applicant then submits the online certificate application.
- Approved applicants receive a certificate number by letter.
- Additional supporting documents may be requested after application.
Contacts
Frequently Asked Questions about the British Columbia clean buildings tax credit Program
What is the British Columbia clean buildings tax credit?
The Clean Buildings Tax Credit is a refundable income tax credit of 5% for eligible taxpayers in British Columbia who complete qualifying retrofits that improve the energy efficiency of eligible commercial and multi-unit residential buildings with four or more units. Eligible retrofits can include HVAC systems, lighting devices, and building envelope improvements.
How much funding can be received?
British Columbia clean buildings tax credit Funds up to 5% of admissible expenses.
Who is eligible for the British Columbia clean buildings tax credit program?
To be eligible for the British Columbia clean buildings tax credit program, you must:
Building must be located in B.C.
Retrofit must reduce energy use intensity below the target value
Retrofit must be certified and completed by April 1, 2027
What expenses are eligible under British Columbia clean buildings tax credit?
Retrofits that improve energy efficiency in eligible buildings
Alterations or renovations that reduce building energy use intensity
Projects that meet the program’s target energy use requirements
Who can I contact for more information about the British Columbia clean buildings tax credit?
You can contact BC Ministry of Finance by email at ITBTaxQuestions@gov.bc.ca or by phone at 250-387-3332.
Where is the British Columbia clean buildings tax credit available?
The British Columbia clean buildings tax credit program is available the province of British Columbia.
Is the British Columbia clean buildings tax credit a grant, loan, or tax credit?
British Columbia clean buildings tax credit is a Tax Credits