Closed
Source verified July 29, 2026
Clean Electricity Investment Tax Credit (ITC)
Refundable tax credit for clean electricity investments
Funding available
Varies by project
Deadline
Closed
Location
Canada
Who can apply
Qualifying entities, including qualifying entities that are members of a partnership
See full eligibility
Overview
This refundable tax credit supports eligible entities investing capital in eligible clean electricity property in Canada. It is administered by the Canada Revenue Agency and Natural Resources Canada.
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Explore open funding programs that match your business and project.
At a glance
Funding available
Financing goals
- Increase production or service capacity
- Implement environmental initiatives
- Increase operational productivity
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Investment in eligible clean electricity property.
Documents Needed
- A system plan prepared by a qualified validation firm with construction ready design package
Official resources
Eligibility
Who is eligible?
- Qualifying entities, including qualifying entities that are members of a partnership
Eligible expenses
- Capital investment in eligible clean electricity property.
Ineligible Costs and Activities
- The cost of a clean electricity property if, on any portion of its capital cost, you or someone else claimed a Carbon Capture, Utilization, and Storage ITC or a Clean Hydrogen ITC.
- The Clean Electricity ITC for a qualified natural gas energy system if you or someone else has claimed a CCUS ITC for any property that is part of that system.
Eligible geographic areas
- Canada
How to apply
- Step 1: Prepare claim
- Include the credit in a corporate income tax return or trust return.
- Step 2: Submit claim
- File the return with the Canada Revenue Agency.
Processing and Agreement
- The Canada Revenue Agency administers the credit and reviews claims.
- Natural Resources Canada provides technical and scientific advice on eligible property.
- Compliance and verification activities may apply.
Additional information
- The credit is administered by the Canada Revenue Agency and Natural Resources Canada.
Contacts
Frequently Asked Questions about the Clean Electricity Investment Tax Credit (ITC) Program
What is the Clean Electricity Investment Tax Credit (ITC)?
This refundable tax credit supports eligible entities investing capital in eligible clean electricity property in Canada. It is administered by the Canada Revenue Agency and Natural Resources Canada.
Who is eligible for the Clean Electricity Investment Tax Credit (ITC) program?
To be eligible for the Clean Electricity Investment Tax Credit (ITC) program, you must:
Be a qualifying entity, including qualifying entities that are members of a partnership
Have acquired a clean electricity property that becomes available for use in the year
Have a qualified natural gas energy system evaluation issued by NRCan if the claim includes costs related to qualified natural gas energy equipment
What expenses are eligible under Clean Electricity Investment Tax Credit (ITC)?
Investment in eligible clean electricity property.
Who can I contact for more information about the Clean Electricity Investment Tax Credit (ITC)?
You can contact Government of Canada by email at class43-1-categorie43-1@nrcan-rncan.gc.ca or by phone at 1-855-825-3262.
Where is the Clean Electricity Investment Tax Credit (ITC) available?
The Clean Electricity Investment Tax Credit (ITC) program is available across Canada.
Is the Clean Electricity Investment Tax Credit (ITC) a grant, loan, or tax credit?
Clean Electricity Investment Tax Credit (ITC) is a Tax Credits
Who are the financial supporters of the Clean Electricity Investment Tax Credit (ITC)?
Clean Electricity Investment Tax Credit (ITC) is funded by Government of Canada