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Source verified July 10, 2026
Federal qualifying environmental trust (QET) tax credit
Tax credit for qualifying environmental trust beneficiaries
Funding available
Varies by project
Deadline
Open continuously
Location
Canada
Who can apply
A corporation that is the beneficiary under a qualifying environmental trust.
See full eligibility
Overview
The Federal qualifying environmental trust (QET) tax credit lets a corporation that is the beneficiary under a qualifying environmental trust claim a credit equal to Part XII.4 tax payable by the trust on that income in Canada. The trust must fund reclamation of a site used for mining, extraction, waste disposal, or, if created after 2011, pipeline operation.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Implement environmental initiatives
- Reduce environmental footprint
Eligible Funding
- Varies by project
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
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Reclamation of a site in Canada used primarily for mine operation, extraction of clay, peat, sand, shale or aggregates, deposit of waste, or, if the trust was created after 2011, pipeline operation.
Official resources
Eligibility
Who is eligible?
- A corporation that is the beneficiary under a qualifying environmental trust.
How to apply
- Enter the credit claim on line 648 of the return.
- Enter any unused amount on line 792 of page 9.
Contacts
Frequently Asked Questions about the Federal qualifying environmental trust (QET) tax credit Program
What is the Federal qualifying environmental trust (QET) tax credit?
The Federal qualifying environmental trust (QET) tax credit lets a corporation that is the beneficiary under a qualifying environmental trust claim a credit equal to Part XII.4 tax payable by the trust on that income in Canada. The trust must fund reclamation of a site used for mining, extraction, waste disposal, or, if created after 2011, pipeline operation.
Who is eligible for the Federal qualifying environmental trust (QET) tax credit program?
To be eligible for the Federal qualifying environmental trust (QET) tax credit program, you must:
The corporation must be the beneficiary under a qualifying environmental trust.
The trust must meet the statutory conditions for a qualifying environmental trust.
What expenses are eligible under Federal qualifying environmental trust (QET) tax credit?
Reclamation of a site in Canada used primarily for mine operation, extraction of clay, peat, sand, shale or aggregates, deposit of waste, or, if the trust was created after 2011, pipeline operation.
Who can I contact for more information about the Federal qualifying environmental trust (QET) tax credit?
You can contact Government of Canada by email at none or by phone at none.
Where is the Federal qualifying environmental trust (QET) tax credit available?
The Federal qualifying environmental trust (QET) tax credit program is available across Canada.
Is the Federal qualifying environmental trust (QET) tax credit a grant, loan, or tax credit?
Federal qualifying environmental trust (QET) tax credit is a Tax Credits
Who are the financial supporters of the Federal qualifying environmental trust (QET) tax credit?
Federal qualifying environmental trust (QET) tax credit is funded by Government of Canada