In addition to the base Clean Economy ITC rates, Canadian clean energy projects may qualify for bonus credits that increase the total ITC percentage.
Labour Bonus (Prevailing Wage & Apprenticeship)
Projects that pay prevailing wages and meet apprenticeship ratios qualify for the enhanced ITC rate — generally 10 percentage points above the base rate. This is the most significant bonus and requires rigorous documentation. LCAB specializes in PWA compliance for this bonus.
Remote Community Bonus
Clean Technology ITC projects located in remote communities may qualify for an additional 10% bonus credit. Remote community status is determined by geographic and grid-connectivity criteria defined in the Income Tax Act.
Indigenous Ownership Bonus
Projects with a meaningful Indigenous ownership component may qualify for additional bonus credit rates under certain ITC streams. Eligibility criteria and ownership thresholds vary by credit type.