Clean Technology
Clean Technology
Manufacturing
EV Supply Chain
Clean Electricity
Clean Hydrogen
CCUS
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BM
BM
November 21, 2023 for expansion to support using waste biomass to generate heat and electricity.
Limited to projects that did not begin construction before March 28, 2023. Separate rules applicable to Crown corporations.
“Available for use” rules defer ITC claim until year in which property is actually “available for use”.
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1 Jan
2022
28 March
2023
1 Jan
2024
16 April
2024
1 Jan
2031
1 Jan
2032
1 Jan
2033
1 Jan
2034
31 Dec
2034
31 Dec
2040
Clean Economy ITC Expenditure Timelines
(Start date, phase-out start date and end date)