000	00000cam 2200000zi 4500
001	9.957793
003	CaOODSP
005	20260921125311
006	m     o  d f
007	cr cn|||||||||
008	251128t20252025onca    o    f000 0 eng d
020	|a9780660799643
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aM154-200/4-2025E-PDF
245	00|aClean technology (CT) investment tax credit (ITC) technical guide : |bair-source heat pump systems.
264	1|a[Ottawa] : |bNatural Resources Canada = Ressources naturelles Canada, |c[2025]
264	4|c©2025
300	|a1 online resource (11 unnumbered pages) : |bcolour illustrations
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 : systèmes de thermopompe à air.
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 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].
650	0|aAir source heat pump systems|zCanada.
650	0|aEnergy tax credits|zCanada.
710	1 |aCanada. |bNatural Resources Canada, |eissuing body.
775	08|tGuide technique sur le crédit d'impôt à l'investissement (CII) dans les technologies propres : |w(CaOODSP)9.957794
856	40|qPDF|s492 KB|uhttps://publications.gc.ca/collections/collection_2026/rncan-nrcan/M154-200-4-2025-eng.pdf
856	4 |qHTML|sN/A|uhttps://natural-resources.canada.ca/taxes/income-tax/corporations/federal-tax-credits/clean-economy-itc/clean-technology-itc/air-source-heat-pump-systems