Skip to main content

Canada: New clean energy measures

New enhancements to the clean technology investment tax credit and clean technology manufacturing investment tax credit.

 

April 13, 2026

Enhancements to the clean technology investment tax credit (CT ITC) and clean technology manufacturing investment tax credit (CTM ITC)—enacted on March 26, 2026:

  • Extend filing deadlines to December 31, 2026
  • Allow certain newly acquired refurbishment property to qualify
  • Expand the eligibility of the CT ITC to include waste biomass electricity and heat generation equipment
  • Permit property used in connection with certain mineral extraction or processing activities to produce a lesser proportion of qualifying materials and still qualify as a CTM use
  • Expand the list of critical minerals that qualify for the CTM ITC

Read an April 2026 report prepared by the KPMG member firm in Canada

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline