Tax CreditCanadaEquipment Purchase or UpgradesEnergy Efficiency
Air Quality Improvement Tax Credit
A a corporation can claim an air quality improvement tax credit related to the purchase or upgrade of mechanical heating, ventilating, and air conditioning (HVAC) systems. It also applies to the purchase of standalone devices designed to filter air using high efficiency particulate air filters (HEPA).
Offered by Canada Revenue Agency
Amount
no fixed amount
Quick eligibility check
Years in business
No minimum stated
Employees
No limit stated
Revenue
No limit stated
Legal structure
No requirement stated
Location
Anywhere in Canada
Who can apply
Applicants must:
- be corporations;
- have purchased or upgraded their mechanical heating, ventilating, and air conditioning (HVAC) systems;
- have purchased of standalone devices designed to filter air using high efficiency particulate air filters (HEPA).
About the funding
A tax credit is equal to 25% of eligible expenses. Applicants can claim up to $10,000 per location and up to $50,000 in total between affiliated eligible entities.
Similar programs
| Program | Type | Amount | Status |
|---|---|---|---|
| Accelerated Investment Incentive | Tax Credit | no fixed amount | Open |
| Clean Technology Investment Tax Credits (ITC) | Tax Credit | no fixed amount | Open |
| Full Expensing for Clean Energy Investments | Tax Credit | 100% first-year deduction for eligible Class 43.1 clean energy equipment acquired after 2024 and available for use before 2030 | Open |
| Clean Technology (CT) Investment Tax Credit (ITC) | Tax Credit | No fixed amount | Open |
