up to 15% (if VREC does the work it always qualifies for the full 15%)
applies to PV installations and batteries
available for taxable and non-taxable entities (Crown corporations and publicly owned utilities, corporations owned by Indigenous communities, and pension funds)
project must start after Budget Day 2023
credit won’t be available until after Budget 2024
2. Clean Technology Tax Credit (30%)
up to 30% (if VREC does the work it always qualifies for the full 30%)
applies to PV installations and batteries (CCA Class 43.1 and 43.2)
available for taxable Canadian corporations. Taxable entities are organizations that are required to file taxes (but not necessarily pay taxes). It includes corporations, co-ops, and stratas.
project must start on or after Budget Day 2023
credit will be applied when taxes are filed. If there are no taxes to be paid, or the credit is greater than the taxes owed,a cheque will be issued.
applies only to Canadian Corporations
Accelerated CCA
Photovoltaic systems qualify for accelerated capital cost allowance (CCA) write-offs for your corporate tax. You may be able to reduce your taxable income by the cost of the system over the first two years for this system (or spread it out over a longer period). For businesses with large tax bills this can result in significant savings. Consult with your accountant for more information.