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Clean technology (CT) investment tax credit (ITC) technical guide : air-source heat pump systems.: M154-200/4-2025E-PDF

"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 air source heat pump systems. This is the first edition of the Clean Technology (CT) Investment Tax Credit (ITC) Technical Guide: Air Source Heat Pump Systems and it reflects the Income Tax Act and Income Tax Regulations current as of September 29, 2025"--Page [3].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.957793&sl=0

Publication information
Department/Agency
  • Canada. Natural Resources Canada, issuing body.
TitleClean technology (CT) investment tax credit (ITC) technical guide : air-source heat pump systems.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Guide technique sur le crédit d'impôt à l'investissement (CII) dans les technologies propres : systèmes de thermopompe à air.
Publishing information
  • [Ottawa] : Natural Resources Canada = Ressources naturelles Canada, [2025]
  • ©2025
Description1 online resource (11 unnumbered pages) : colour illustrations
ISBN9780660799643
Catalogue number
  • M154-200/4-2025E-PDF
Subject terms
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