Closed
Part 13 — Natural Gas Tax Credit
Tax credit for qualifying LNG businesses
Last Update: April 27, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
British Columbia, Canada
Overview
This program provides a natural gas tax credit for qualifying corporations in British Columbia. It supports eligible natural gas costs related to major LNG facilities and related petroleum and natural gas activities.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Mining, quarrying, and oil and gas extraction
- Utilities
- Manufacturing
Location
- British Columbia
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
Activities funded
- Exploration and development of petroleum or natural gas.
- Production, gathering, processing, refining, marketing, storage, or disposal of petroleum, natural gas, or LNG.
- Construction, use, or operation of a major LNG facility.
- Liquefaction of natural gas.
Documents Needed
- Application form for the tax credit.
- Required information and records specified by the commissioner.
- Proof that required tax amounts have been paid.
- Notice and supporting documents if a subsequent assessment changes the calculation.
Eligibility
Who is eligible?
- Corporations with a permanent establishment in British Columbia.
- Corporations engaged in petroleum, natural gas, or LNG-related activities in British Columbia.
Who is not eligible
- Corporations of a type or class prescribed by regulation.
Eligible expenses
- Natural gas costs tied to gas notionally acquired at an LNG facility inlet meter.
- Transportation costs for delivering that natural gas through a feedstock pipeline.
Eligible geographic areas
- British Columbia
Processing and Agreement
- The commissioner reviews the application and supporting records.
- The commissioner determines the amount of tax credit or any assessable amount.
- A notice of determination is sent to the corporation.
- Appeals may be made to the Provincial minister, then to the Supreme Court.
Additional information
- The credit is claimed through the corporate tax system.
- The commissioner may audit and determine the credit amount.
- Appeals can be made to the Provincial minister and then to court.
Frequently Asked Questions about the Part 13 — Natural Gas Tax Credit Program
Here are answers to the most common questions about the Part 13 — Natural Gas Tax Credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Part 13 — Natural Gas Tax Credit?
This program provides a natural gas tax credit for qualifying corporations in British Columbia. It supports eligible natural gas costs related to major LNG facilities and related petroleum and natural gas activities.
Who is eligible for the Part 13 — Natural Gas Tax Credit program?
To be eligible for the Part 13 — Natural Gas Tax Credit program, you must:
Permanent establishment in British Columbia.
Qualifying business activity in BC.
Eligible taxation year beginning on or after January 1, 2020.
What expenses are eligible under Part 13 — Natural Gas Tax Credit?
Exploration and development of petroleum or natural gas.
Production, gathering, processing, refining, marketing, storage, or disposal of petroleum, natural gas, or LNG.
Construction, use, or operation of a major LNG facility.
Liquefaction of natural gas.
Who can I contact for more information about the Part 13 — Natural Gas Tax Credit?
You can contact Government of British Columbia (BC).
Where is the Part 13 — Natural Gas Tax Credit available?
The Part 13 — Natural Gas Tax Credit program is available the province of British Columbia.
Is the Part 13 — Natural Gas Tax Credit a grant, loan, or tax credit?
Part 13 — Natural Gas Tax Credit is a Tax Credits
Who are the financial supporters of the Part 13 — Natural Gas Tax Credit?
Part 13 — Natural Gas Tax Credit is funded by Government of British Columbia (BC)