ClosedThis program is not currently open for new applications — Applies only to property acquired before 2025. CRA phase-out table shows 'n/a' for Class 43.2 from 2025 onward. Solar acquired in 2026 falls in Class 43.1 instead.. Page kept for reference. See the incentive database for currently open programs.
TaxNationalBoth
CCA Class 43.2 — High-Efficiency Clean Energy Equipment
Administered by Canada Revenue Agency (CRA). Both
Closed to New AcquisitionsApplies only to property acquired before 2025. CRA phase-out table shows 'n/a' for Class 43.2 from 2025 onward. Solar acquired in 2026 falls in Class 43.1 instead.
Max amount
50% declining balance — but only for property acquired before 2025. Class 43.1 equipment generally qualifies for this rate if acquired pre-2025.
Who qualifies
Both
Both
Notes
Important for content accuracy: 2026 solar purchases use Class 43.1 (30%), not 43.2 (50%).
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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