Who can claim

To claim the CTM ITC you must be a taxable Canadian corporation (including a taxable Canadian corporation that is a member of a partnership).

The labour requirements do not apply to the CTM ITC.

Claiming one or more ITCs

You can generally claim only one of the Clean Economy ITCs for the same property. For example, you cannot claim the CTM ITC if you claim the Carbon Capture, Utilization, and Storage (CCUS) ITC on the particular property.

You may claim multiple Clean Economy ITCs for the same project, if the project includes different types of eligible property.

You can claim both the CTM ITC and the ITCs in section 127 of the Act (for example, the Atlantic ITC) for the same property.