Open
Source verified October 7, 2026
Clean Electricity Investment Tax Credit (ITC)
Refundable tax credit for clean electricity investments
Latest source updateLast Update: September 18, 2026Latest change: The claim guidance now adds a filing deadline for partnerships providing ITC calculation details.View change
Latest source update
Last Update: September 18, 2026
Latest change: The claim guidance now adds a filing deadline for partnerships providing ITC calculation details.
Partnership claim filing instructions updated
The How to claim the credit guidance now says a partnership should file the details of how the Clean Electricity ITC was calculated no later than one year after the earliest of the members’ income-tax filing due dates for the tax year in which the partnership’s fiscal period ends. This update affects the process for partnerships and their members claiming allocated credits, while the visible page date changed from 2026-07-13 to 2026-09-11 as an update marker rather than a program deadline.
Funding available
Varies by project
Deadline
Open continuously
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.
/100
Opportunity Score
Moderate potential, but conditions must align.
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
Availability timeline
2026
Periods: 1
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
Program guide
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
- Claim the credit with either your corporate income tax return or your trust income tax and information return.
- Corporations must include details of how the ITC was calculated and information on Schedule 31; tax-exempt entities must also include their written agreement.
- A corporation that is a member of a partnership must also include any allocated amounts related to the Clean Electricity ITC from the partnership.
- Partnerships must advise the amount of the credit allocated to each member, provide a T5013 slip, and file the details of how the ITC was calculated with the partnership information return.
- Qualifying trusts must file the details of how the ITC was calculated and claim the amount on Field 881 (line 55) on the T3.
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.
What is the deadline to apply?
The program is accepting continuous intake
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