Submitting your project plan
Disclaimer:
The information on this and subsequent pages (“these pages”) does not in any way supersede or modify the Income Tax Act (the “ITA”) or the Clean Hydrogen Investment Tax Credit—Carbon Intensity Modelling Guidance Document (the “CI Modelling Guidance”). Any information in these pages that relates to the provisions of the ITA or the CI Modelling Guidance in respect of the Clean Hydrogen Investment Tax Credit (ITC) is provided for information purposes only and does not offer any interpretation of the ITA or CI Modelling Guidance. Taxpayers should consult the latest versions of the ITA and the CI Modelling Guidance whenever they are considering a project to ensure that decisions are based on the legislation in force at the time.
To claim the Clean Hydrogen Investment Tax Credit (ITC), you must have submitted a new or a revised clean hydrogen project plan and received a written confirmation from Natural Resources Canada (NRCan) for each individual qualified clean hydrogen project. NRCan will review the clean hydrogen project plan, and provide confirmation to the Canada Revenue Agency (CRA) and to the taxpayer if the project does constitute a qualified clean hydrogen project. Make sure to submit your clean hydrogen project plan to NRCan with enough time to allow review and confirmation well in advance of any claim submissions.
All information submitted to NRCan in relation to the Clean Hydrogen ITC will be shared with the CRA. Select clean hydrogen project plan information may be shared with Environment and Climate Change Canada (ECCC) and the Department of Finance for administrative purposes or to evaluate or formulate related policies and guidelines.
Consult the following guidance documents for more information about equipment eligibility, carbon intensity (CI) calculation, and validation and verification:
- Technical and Equipment Guidance – Clean Hydrogen ITC
- Carbon Intensity Modelling Guidance – Clean Hydrogen ITC
- Validation and Verification Guidance – Clean Hydrogen ITC
Steps to complete a clean hydrogen project plan submission:
Take the pre-screening questionnaire
Complete a FEED study
Calculate the project’s expected carbon intensity
Obtain a qualified third-party validation report
Gather the required documents for project plan submission
Submit your clean hydrogen project plan
Impact of changes to your project
You must provide all documentation in the specified form and manner to permit timely review of your application.
Note: You may claim the CCUS Investment Tax Credit (CCUS ITC) for an eligible clean hydrogen project that produces hydrogen from the reforming or partial oxidation of eligible hydrocarbons with carbon dioxide captured using a carbon capture, utilization and storage (CCUS) process. To do so, you must submit a project plan and be issued an initial project plan evaluation under the CCUS ITC by NRCan. For more information and details on how to submit your CCUS project plan, please refer to the CCUS ITC web page Carbon Capture, Utilization, and Storage (CCUS).
Make sure to review Submitting your project plan and NRCan’s CCUS ITC Technical Guidance Document (PDF, 4.2 MB).
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