TaxNationalBoth
Accelerated Investment Incentive — Enhanced First-Year Allowance ("Full Expensing") for Class 43.1/43.2
Administered by Canada Revenue Agency (CRA). Includes CCPCs and farm businesses.
Active — Phasing Down55% enhanced first-year allowance for 2026 (and 2027), then no longer in effect for property available for use after 2027. Must be acquired after Nov 20 2018.
Max amount
Enhanced first-year CCA by year available for use: 2018-2023: 100%; 2024: 75%; 2025: 75%; 2026: 55%; 2027: 55%; 2028+: none. Normal half-year-rule first-year rate for Class 43.1 stays 15% throughout.
Who qualifies
Both
Includes CCPCs and farm businesses.
Notes
TIME-SENSITIVE: 2026-2027 is the last window at 55%. Strong urgency angle for content — 'buy before the accelerated write-off drops to zero in 2028.'
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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