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Tax Information

Last updated: June 11, 2026

Federal clean-technology incentive timing

Canadian federal incentives for qualifying clean technology property follow legislated phase-down schedules. Benefits depend on eligibility, corporate structure, labour requirements, and the year property becomes “available for use” under the Income Tax Act — not when you order or install glass.

Clean Technology ITC (statutory phase-down)

CRA states up to 30% for eligible clean technology property acquired and available for use from March 28, 2023 through December 31, 2033; up to 15% if available for use in 2034; unavailable after 2034.

CRA: What is the Clean Technology ITC →

Accelerated Investment Incentive (Class 43.1 / 43.2)

CRA's enhanced first-year allowance for qualifying property phases down by year of "available for use" — for example, 75% (2024–2025) and 55% (2026–2027) for Class 43.2 in CRA's published table. The enhanced allowance does not apply to property first available for use from 2028 onward.

CRA: Accelerated Investment Incentive →

Provincial and municipal programs

Provincial and municipal clean-energy programs vary by territory — verify eligibility, intake windows, and stacking rules with your jurisdiction before relying on them in pro formas.

How Power Glass models incentives

Power Glass applies the same illustrative formulas on the homepage calculator and solutions case studies. They are planning tools — not tax filings.

  • Federal Clean Technology ITC is modeled at 30% of total BIPV system cost. CRA's statutory rate depends on the year property becomes available for use (30% through 2033, 15% in 2034, unavailable after 2034 for eligible property).
  • CCA is modeled as a simplified 25% tax-shield on net undepreciated capital cost (UCC) after the ITC is applied — i.e. (total BIPV cost − ITC) × 25%. This does not replicate CRA's phased enhanced first-year allowance percentages for Class 43.1 / 43.2 property.
  • Whether BIPV facade systems qualify as clean technology property under the Income Tax Act must be confirmed for each project with qualified tax counsel. Labour requirements, entity type, and integration with other credits may apply.

Explore scenarios on the homepage calculator or review solutions case studies.

Official sources

CRA guidance may change. Confirm current rates and eligibility before any investment or filing decision.

Green building certification programs

BIPV facades can contribute to green building certifications and regulatory programs where on-site renewable generation is part of the whole-building energy model. Key Canadian programs include:

Material supply only — not compliance or certification advice. Confirm BIPV contribution with your energy consultant.

Green building programs reference →