Line 47557 – Air quality improvement tax credit

If you were self-employed or a member of a partnership in 2022, you may be eligible to claim a refundable tax credit equal to 25% of your total ventilation expenses to improve ventilation or air quality at your place of business.

Your total ventilation expense for 2022 is the amount of qualifying expenditures made or incurred during the qualifying period starting September 1, 2021 and ending December 31, 2022, to a maximum of $10,000 for each qualifying location with a maximum of $50,000 for total ventilation expenses across all qualifying locations.


This credit is government assistance received immediately before the end of the tax year it relates to and is generally included in income. For more information, see "Grants, subsidies and rebates" in Chapter 4 of Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Completing your tax return

Complete Form T2039, Air Quality Improvement Tax Credit, and enter the result on line 47557 of your return.

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