Open
Source verified August 7, 2026
Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC)
Supports clean technology manufacturing investment in Canada
Latest source updateLast Update: September 16, 2026Latest change: The CTM ITC claiming page now includes partnership filing instructions for Form T5013SCH76 and a filing deadline tied to members’ income-tax return due dates.View change
Latest source update
Last Update: September 16, 2026
Latest change: The CTM ITC claiming page now includes partnership filing instructions for Form T5013SCH76 and a filing deadline tied to members’ income-tax return due dates.
CTM ITC claim instructions updated
The CTM ITC claiming instructions now add guidance for partnerships: Form T5013SCH76 should be filed no later than one year after the earliest filing due dates for the members’ returns for the tax year in which the partnership’s fiscal period ends. The page also clarifies that this filing is meant to let members meet their own deadline to claim the credit allocated to them.
Funding available
Up to 30% of project cost
Deadline
Open continuously
Location
Canada
Overview
The Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) is a refundable tax credit of up to 30% for taxable Canadian corporations investing in eligible CTM property in Canada for clean technology manufacturing and critical mineral extraction and processing. Eligible property includes machinery and equipment, specialized tooling, and non-road vehicles.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Optimize production processes
- Reduce environmental footprint
Eligible Funding
- Up to 30% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- For-profit business
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
- Activities described in paragraph (a) or (c) of the definition of qualified zero-emission technology manufacturing activities in section 5202 of the Income Tax Regulations.
- Activities described in paragraph (a) or (b) of the definition of qualifying mineral activity when the property is used to produce primarily qualifying materials, meaning 50% or more of the value of all commercial outputs.
- Activities described in paragraphs (c) to (f) of the definition of qualifying mineral activity when the property is used to produce all or substantially all qualifying materials, meaning 90% or more of the value of all commercial outputs.
Documents Needed
- Form T2SCH76, Schedule 76, Clean Technology Manufacturing Investment Tax Credit
- Form T2SCH31, Schedule 31, Investment Tax Credit - Corporations
- T5013 slip, Statement of Partnership Income, for allocated CTM ITC amounts from a partnership
- Form T5013SCH76, Schedule 76, Clean Technology Manufacturing Investment Tax Credit, for partnerships allocating the credit to members
- A certification from an independent engineer or geoscientist in the prescribed form for certain qualifying mineral activities
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Taxable Canadian corporations
- Taxable Canadian corporations that are members of a partnership
Eligible expenses
- Legal, accounting, engineering, or other fees incurred to acquire the property
- Site preparation, delivery, installation, testing, or other costs incurred to put the property into service
- For property manufactured for your own use, material, labour, and overhead costs reasonably attributable to the property, excluding any profit which might have been earned had the asset been sold
Ineligible Costs and Activities
- Property used in the production of battery cells or modules if the production benefited, or can reasonably be expected to benefit, from support under a Government of Canada contribution agreement referred to in section 7300 of the Income Tax Regulations
Eligible geographic areas
- Canada
How to apply
- Calculate your CTM ITC and applicable credit rate.
- Claim the credit in the tax year in which the property becomes available for use, provided that all relevant requirements are met.
- File the claim with your T2 Corporation Income Tax Return by its filing due date.
- If you are a corporation, complete Form T2SCH76, Schedule 76, and Form T2SCH31, Schedule 31; report the CTM ITC at line 170 of Schedule 31 and include it in the total on line 780 of your T2 Corporation Income Tax Return.
- If you are a corporation that is a member of a partnership, include any allocated CTM ITC amounts, usually on a T5013 slip, Statement of Partnership Income.
- If a partnership allocates the CTM ITC, complete Form T5013SCH76, provide each member with a completed T5013 slip showing the CTM ITC in box 292 and the CTM recapture in box 293, and file the T5013SCH76 no later than one year after the earliest of all filing due dates for the members’ returns for the relevant tax year.
Processing and Agreement
- If your claim is accepted as filed, you will be notified on your notice of assessment or reassessment.
- Some claims may be selected for further review if the CRA requires more information about the expenditures being claimed.
- The CRA may request an on-site or virtual meeting and supporting documents to verify expenses and confirm that various requirements were met.
- After reviewing the documents, the CRA will provide a written summary of the review findings; if changes are needed, you will have 30 days to respond before your return is assessed or reassessed.
- Recapture may apply for CTM property acquired in the year or in any of the previous 10 calendar years if the property is converted to a non-CTM use, exported from Canada, or disposed of.
Additional information
- The Clean Technology Manufacturing Investment Tax Credit is administered by the Canada Revenue Agency.
- Labour requirements do not apply to the CTM ITC.
- In general, only one Clean Economy ITC can be claimed for the same property, but multiple Clean Economy ITCs can be claimed for the same project if it includes different types of eligible property.
- The CTM ITC can also be claimed with investment tax credits set out in section 127 of the Income Tax Act, such as the Atlantic Investment Tax Credit, for the same property.
Contacts
Frequently Asked Questions about the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) Program
What is the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC)?
The Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) is a refundable tax credit of up to 30% for taxable Canadian corporations investing in eligible CTM property in Canada for clean technology manufacturing and critical mineral extraction and processing. Eligible property includes machinery and equipment, specialized tooling, and non-road vehicles.
How much funding can be received?
Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) Funds up to 30% of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) program?
To be eligible for the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) program, you must:
The applicant must be a taxable Canadian corporation, including a taxable Canadian corporation that is a member of a partnership.
What expenses are eligible under Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC)?
Activities described in paragraph (a) or (c) of the definition of qualified zero-emission technology manufacturing activities in section 5202 of the Income Tax Regulations.
Activities described in paragraph (a) or (b) of the definition of qualifying mineral activity when the property is used to produce primarily qualifying materials, meaning 50% or more of the value of all commercial outputs.
Activities described in paragraphs (c) to (f) of the definition of qualifying mineral activity when the property is used to produce all or substantially all qualifying materials, meaning 90% or more of the value of all commercial outputs.
Who can I contact for more information about the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC)?
You can contact Canada Revenue Agency (CRA) by email at cleaneconomycpb-economiepropredgpo@cra-arc.gc.ca or by phone at 1-855-825-3262.
Where is the Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) available?
The Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) program is available across Canada.