British Columbia clean buildings tax credit

Effective February 23, 2022, a new temporary tax credit is introduced for retrofits that improve the energy efficiency of multi-unit residential buildings with four or more dwellings and prescribed types of commercial buildings.

The refundable credit is equal to 5% of qualifying expenditures made before April 1, 2025, and incurred under an agreement entered into after February 22, 2022.

The British Columbia government will issue a certificate of eligibility.

Claiming the credit

 If you have only one certificate, enter the certificate number on line 884 of Schedule 5, Tax Calculation Supplementary - Corporations.

If you receive more than one certificate, file a completed Schedule 432, Additional Certificate Numbers for the British Columbia Clean Buildings Tax Credit, with your return. 

On line 685 of Schedule 5, enter the amount of the credit you are claiming.

Supporting documents – You do not have to file the certificate with your return. However, keep it in case the CRA asks for it later.

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