00000cam 2200000zi 4500 9.957793 CaOODSP 20260921125311 m o d f cr cn||||||||| 251128t20252025onca o f000 0 eng d 9780660799643 CaOODSP eng rda CaOODSP n-cn--- M154-200/4-2025E-PDF Clean technology (CT) investment tax credit (ITC) technical guide : air-source heat pump systems. [Ottawa] : Natural Resources Canada = Ressources naturelles Canada, [2025] ©2025 1 online resource (11 unnumbered pages) : colour illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier 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. "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]. Air source heat pump systems Canada. Energy tax credits Canada. Canada. Natural Resources Canada, issuing body. Guide technique sur le crédit d'impôt à l'investissement (CII) dans les technologies propres : (CaOODSP)9.957794 PDF 492 KB https://publications.gc.ca/collections/collection_2026/rncan-nrcan/M154-200-4-2025-eng.pdf HTML N/A https://natural-resources.canada.ca/taxes/income-tax/corporations/federal-tax-credits/clean-economy-itc/clean-technology-itc/air-source-heat-pump-systems