From Filing to Cheque in Hand: One Developer's ITC Journey

LCAB Newsletter Issue 002 — September 2025

This issue walks through the end-to-end experience of a Canadian solar project developer who filed their first Clean Technology ITC claim and received their refund — from initial eligibility assessment through to cheque in hand.

The Filing Journey

The developer's journey included: confirming project eligibility under the Clean Technology ITC, classifying eligible versus ineligible capital expenditures, assembling the evidence package (invoices, installation records, commissioning documentation), filing T2 with CRA using interim guidance forms, and responding to CRA's initial review questions.

Key Lessons

Start evidence collection at project inception, not at commissioning
Cost segregation is critical: not all capital expenditures on a clean energy project qualify
CRA's 30-day initial response window is a floor, not a ceiling — complex claims take longer
Prevailing wage documentation must be contemporaneous — reconstructing records after the fact is costly

Back to newsletter archive | Contact LCAB