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008251127t20262025onca    o    f000 0 eng d
020 |a9780660799582
020 |z9780660799599 |q(incorrect)
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aM154-200/1-2026E-PDF|zM154-200/1-2025F-PDF
24500|aClean technology (CT) investment tax credit (ITC) technical guide : |bphotovoltaic electrical generation equipment.
264 1|a[Ottawa] : |bNatural Resources Canada = Ressources naturelles Canada, |c[2026]
264 4|c©2025
300 |a1 online resource (9 unnumbered pages) : |bcolour illustration
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
500 |aIssued also in French under title: Guide technique sur le crédit d'impôt à l'investissement (CII) dans les technologies propres : matériel photovoltaïque de production d'électricité.
500 |aIncorrect catalogue number (M154-200/1-2025F-PDF) and ISBN (9780660799599) printed in this publication.
520 |a"As stated in subsection 127.45(20) of the Income Tax Act, "for the purpose of determining whether a property is a clean technology property, any technical guide, published by the Department of Natural Resources and as amended from time to time, is to apply conclusively with respect to engineering and scientific matters". This technical guide is with respect to the category of clean technology property that is photovoltaic electrical generation equipment. This is the first edition of the Clean Technology (CT) Investment Tax Credit (ITC) Technical Guide: Photovoltaic Electrical Generation Equipment and it reflects the Income Tax Act and Income Tax Regulations current as of September 29, 2025"--Page [3].
650 0|aPhotovoltaic power systems|zCanada.
650 0|aEnergy tax credits|zCanada.
7101 |aCanada. |bNatural Resources Canada, |eissuing body.
77508|tGuide technique sur le crédit d'impôt à l'investissement (CII) dans les technologies propres : |w(CaOODSP)9.957788
85640|qPDF|s330 KB|uhttps://publications.gc.ca/collections/collection_2026/rncan-nrcan/M154-200-1-2026-eng.pdf
8564 |qHTML|sN/A|uhttps://natural-resources.canada.ca/taxes/income-tax/corporations/federal-tax-credits/clean-economy-itc/clean-technology-itc/photovoltaic-electrical-generation-equipment