ITC Eligibility Guide
Canada has enacted five Clean Economy Investment Tax Credits. This guide explains eligibility requirements for each, including qualifying technologies, expenditure types, and credit rates.
The Five Clean Economy ITCs
- Clean Technology ITC (30%) — Solar, wind, water, geothermal, battery storage, non-road zero-emission vehicles, and eligible heating equipment
- Clean Electricity ITC (15%) — Non-emitting electricity generation and storage; interprovincial transmission
- Clean Technology Manufacturing ITC (30%) — Manufacturing of clean technology equipment and processing of critical minerals
- CCUS ITC (up to 50%) — Carbon capture, utilization, and storage projects meeting geological storage or industrial use requirements
- Clean Hydrogen ITC (up to 40%) — Clean hydrogen production based on carbon intensity of the production pathway
Enhanced Rate (Labour Bonus)
Projects that meet Prevailing Wage and Apprenticeship Requirements qualify for an enhanced ITC rate (typically an additional 10 percentage points above the base rate). LCAB specializes in helping projects meet these labour requirements.
Back to guides | Contact LCAB for an eligibility assessment