Canada issues proposed legislation for new clean electricity investment tax credit
|Tax Alerts, Legislation & Policy, Na ...|Canada
Draft legislative proposals for the introduction of Canada’s clean electricity investment tax credit, which was first announced in the 2023 federal budget, were released for public consultation in August.
This Tax Alert provides an overview of the proposed legislation, including the key design features included in proposed section 127.491 of the Income Tax Act (the Act), which are generally consistent with the design features included in the 2024 federal budget, and the associated labor requireme…
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