TaxNationalBoth
CCA Class 43.1 — Clean Energy Generation Equipment
Administered by Canada Revenue Agency (CRA). Any taxpayer carrying on business, including farms.
ActiveActive
Max amount
30% declining balance. PV generation equipment qualifies under subparagraph (d)(vi) and paragraph (e) of Class 43.1; building-integrated solar cells/modules eligible under (d)(vi).
Who qualifies
Both
Any taxpayer carrying on business, including farms.
Notes
The standard CCA class for solar installed in 2026 and beyond.
SolarQuotes.ca aggregates public program information — we do not administer this incentive. Verify details on the official program site before applying. Last database review: 2026-08-01.
Other solar incentives in National
Federal · Commercial
Clean Technology Investment Tax Credit (CT ITC)
Max: 30% of capital cost (with labour requirements election); 20% without. Drops to 15%/5% in 2034. No dollar cap.
Federal · Both
CT ITC — Labour Requirements Election
Max: Failing to elect reduces credit by 10 percentage points (30% → 20%). Applies to covered work on/after Nov 28 2023.
Federal · Both
CT ITC — Eligible Solar Property Definition
Max: Eligible: PV cells/modules (incl. building-integrated), inverters, controls, racking, transmission equipment to grid interface (if >75% of energy is from PV). Ineligible: distribution equipment, buildings, roof reinforcement, Class 10/17 property, vehicle-mounted systems.
Federal · Both
CT ITC — CRA Filing Forms
Max: Corporations: Schedule 75 (T2SCH75) + Schedule 31 (T2SCH31), claimed at line 155 of Sch 31, carried to line 780 of T2. Partnerships: T5013SCH75.
Federal · Commercial
Clean Technology Manufacturing ITC (CTM ITC)
Max: 30% of capital cost (2024 – Dec 31 2031); 20% in 2032; 10% in 2033; 5% in 2034; 0% after 2034.
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