British Columbia clean buildings tax credit

Effective February 23, 2022, a temporary tax credit has been introduced for retrofits that improve the energy efficiency of multi-unit residential buildings with four or more dwelling units 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.

You must complete the retrofit before April 1, 2026, and file an application for certification with the British Columbia Ministry of Finance before you can claim the credit. 

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.

Forms and publications

• Schedule 432, Additional Certificate Numbers for the British Columbia Clean Buildings Tax Credit
• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• British Columbia (provincial site)