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Key takeaways of the informative panel
conversation included the following:
FORM AVAILABILITY: While forms for the Clean Technology Investment
Tax Credit (ITC) and Carbon Capture, Use, and Storage (CCUS) are
now available, the forms for the Hydrogen and Clean Technology
Manufacturing ITCs are still pending. In the interim, the federal
government has outlined a mechanism for claiming these credits (via
Schedule 1, with the provision of additional information).
CRITICAL LABOUR REQUIREMENTS: The attestation paperwork for
labour requirements is available. To qualify for the full 30 per cent credit,
organizations must elect and attest to meet speci昀椀c wage requirements
aligned with Canada Building Trades Unionized rates for every job site.
This includes communicating these requirements to workers and posting
appropriate signage. It is important to note that the current attestation is
largely binary (yes/no) declaration, necessitating careful consideration of
compliance across all aspects of a project.
E N V I RON M E N T J OURN A L QUA RT E RLY RE PORT • S UM M ER 2 02 5 • P AGE 3 1