Technical Guidance Document

This guide is a technical reference document published by NRCan to support taxpayers with their Carbon Capture, Utilization, and Storage project submissions under the CCUS Investment Tax Credit (CCUS ITC). Additional guidance material can be found on Canada.ca/Clean Economy Investment Tax Credits (ITCs).

The guide provides clear guidelines on project eligibility, including technical descriptions. For example, it provides guidance on the types of property that are described in Classes 57 and 58, and on dual-use equipment as defined in the Income Tax Act. It also includes schematic diagrams of common CCUS process types and what equipment and property may be eligible for the CCUS ITC.

This guide is updated periodically but may not always reflect the latest amendments to the Income Tax Act (the Act) and Income Tax Regulations (the Regulations). Taxpayers should consult the latest versions of the Act and the Regulations whenever they are considering a project to ensure that decisions are based on the legislation in force at the time.

Disclaimer

This Guide applies conclusively with respect to engineering and scientific matters only. In this Guide, only the information contained in Section 2 through Section 8 refers to engineering and scientific matters. Any information in this Guide that relates to the provisions of the Income Tax Act (the “Act”) and Income Tax Regulations (the “Regulations”) in respect of the investment tax credit is provided for information purposes only. The Canada Revenue Agency (CRA) is responsible for interpreting and administering the Act and its Regulations. Visit the Contact us section of the Carbon Capture, Utilization, and Storage (CCUS) Investment Tax Credit (ITC) webpages should you have further questions.