Clean Hydrogen Investment Tax Credit (ITC)

The Clean Hydrogen ITC is a refundable tax credit that applies to eligible clean hydrogen property that is acquired and becomes available for use in respect of a qualified clean hydrogen project from March 28, 2023 to December 31, 2034.

The Clean Hydrogen ITC is administered by the Canada Revenue Agency (CRA) and Natural Resources Canada (NRCan).

• CRA provides:

  • Ability to claim the credit on a corporate income tax return
  • Audit and compliance activities
  • Administration of the credit

• NRCan provides:

  • Clean hydrogen project plan submission portal
  • Confirmation of clean hydrogen project plan
  • Scientific, engineering, and technical guidance

Related information

• Technical and Equipment Guidance – Clean Hydrogen ITC
• Validation and Verification Guidance – Clean Hydrogen ITC
• Carbon Intensity Modelling Guidance – Clean Hydrogen ITC
• Carbon Intensity Modelling Workbook – Clean Hydrogen ITC