Clean buildings tax credit

The clean buildings tax credit is a refundable income tax credit for qualifying retrofits that improve the energy efficiency of eligible commercial and multi-unit residential buildings with four or more units. Individuals and corporations may be eligible for the tax credit.

Budget 2025 proposes to extend the deadline for qualifying expenditures by one year to March 31, 2026 and the qualifying retrofit to be completed to March 31, 2027. 

Budget 2025 also proposes to extend the deadline to apply for a retrofit certificate to September 30, 2028, and the deadline to have a building’s energy usage intensity measurement completed to March 31, 2028.

Learn more about the clean buildings tax credit.