After you claim

If your claim is accepted as filed, you will be notified on your notice of assessment or reassessment.

On this page

• If a recapture of your credit is required
• If your claim needs a review
• If you disagree with our decision

If a recapture of your credit is required

An amount of the credit you have already received may have to be recaptured in a taxation year for CT property you acquired in the year or in any of the preceding 10 calendar years, if the CT property was:

The recapture amount is calculated based on the proportion of the value of the property that has been utilized prior to its conversion to a non-clean technology use, its export, or its disposition.

This recapture amount will not exceed the CT ITC amount associated with the particular property.

Taxpayers and partnerships must report recapture events to the CRA in prescribed form and manner by the taxpayer’s filing due-date for the year in which the recapture event occurs or, in the case of a partnership, on or before the day when a return is required by section 229 of the Income Tax Regulations to be filed in respect of the fiscal period of the partnership in which the recapture event occurs.

If your claim needs a review

Some claims may be selected for further review.

If your claim requires a review, it is because the CRA requires further information about the project(s) or expenditures being claimed.

In some cases, the CRA may request an on-site or virtual meeting to ask further questions or clarify details. You may be asked to provide supporting documents to verify expenses and confirm if you have met the various requirements, including the labour requirements.

After the CRA finishes reviewing the documents provided, the CRA will provide you with a written summary of the review findings. If the CRA finds that no changes need to be made to the claim, then no further action is required and the review will be closed.

If the CRA determines that changes need to be made to the claim, you will have 30 days to respond to the written summary of the review findings before the review changes are confirmed and your return is assessed or reassessed.

If you disagree with our decision

If you disagree with the CRA's final decision, you still have some recourse options.

For information about filing an objection, refer to: Resolving disputes

For information about the objection and appeals processes, refer to: Objections and appeal rights under the Income Tax Act