Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC)

The CTM ITC is a refundable tax credit that encourages capital investment in clean technology manufacturing and processing, as well as in critical mineral extraction and processing in Canada from January 1, 2024, to December 31, 2034.  

The CTM ITC is administered by the Canada Revenue Agency (CRA). 

CRA provides:

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