PolicyValue CA — policy ledger

Ledger ledger-v2026.10.2-2-g7b03a31 · sha256 06862dcb6983 · 37 entries / 36 ids · freshness as of 2026-10-07 · generated by policyvalue-ca 0.2.1

Every value is read from a cited, dated source. Legal status matters: announced and proposed values are scenarios, not law. Data: CC BY 4.0 with OGL-Canada attributions. Not tax, legal or investment advice.

Record	Status	Effective	Value	Retrieved	Sources
`ab.ccfd.joint_pool` ccfd · joint_pool	announced confidence high	2026-05-25	`{"per_government_cad": 600000000, "pool_cad": 1200000000, "volume_mt": 75}` CAD (nominal)	2026-09-29 92 d left (announcement)	2 sources · secondary only Osler, Hoskin & Harcourt LLP: Future of Canada's carbon markets anchored by Canada-Alberta MOU implementation agreement (secondary; Carbon contracts for difference) “covering up to 75 million tonnes of emissions reductions up to an agreed upon maximum liability of $600 million each” Blake, Cassels & Graydon LLP: Implementation of the Canada-Alberta MOU: Key Takeaways for Carbon Markets in Alberta (secondary; Contracts for difference) “up to a maximum investment of C$600-million per party” C$1.2B pool is the sum of the two C$600M per-party maxima (sources state per-party caps; EY also gives CA$600m per party and 75 Mt). Unit CAD applies to the dollar keys; volume_mt is megatonnes CO2e. effective_from is Osler publication date as announcement proxy.
`ab.tier.credit_obs` tier · credit_market_price	observation confidence medium	2026-05-28	`{"base": 20, "low": 18}` CAD/t (nominal)	2026-09-29 92 d left (market_observation)	2 sources · secondary only Blake, Cassels & Graydon LLP: Implementation of the Canada-Alberta MOU: Key Takeaways for Carbon Markets in Alberta (secondary; Discussion of current TIER credit market) “TIER credits have been trading as low as C$20” CarbonCredits.com: Canada's Carbon Pricing Reset in 2026: Will Industry Step Up or Stall Climate Progress? (secondary; Alberta TIER section) “Despite a compliance price of CAD 95 per tonne, market credits trade at around CAD 18 per tonne.” Observation date is the Blakes publication date (2026-05-28) for base C$20; the C$18 low is from CarbonCredits dated 2025-12-01. Neither source names a specific trade date or instrument split (offsets vs EPCs).
`ab.tier.dic_cap` tier · direct_investment_credit_cap	announced confidence high	2026-05-28	`{"cap_share": 0.5}` fraction	2026-09-29 92 d left (announcement)	2 sources · secondary only Blake, Cassels & Graydon LLP: Implementation of the Canada-Alberta MOU: Key Takeaways for Carbon Markets in Alberta (secondary; Direct investment credits) “50% of eligible capital and 50% of operating costs directly attributable to the approved project, net of any public financial support” EY Global Tax News: Canada: Alberta revises industrial carbon prices (secondary; Direct investment credits) “Credits will be limited to 50% of the eligible capital and up to 50% of operating costs” Cap applies separately to eligible capital and to operating costs, net of public financial support. effective_from is the Blakes publication date used as an announcement-date proxy; no start date for the cap was fetched.
`ab.tier.floor` tier · minimum_transfer_price	announced confidence high	2030-01-01	`{"2030": 60, "2031": 63, "2032": 67, "2033": 71, "2034": 75, "2035": 80, "2036": 85, "2037": 90, "2038": 95, "2039": 100, "2040": 110}` CAD/t (nominal)	2026-09-29 92 d left (announcement)	2 sources · secondary only EY Global Tax News: Canada: Alberta revises industrial carbon prices (secondary; Table: Minimum transfer price for credits; paragraph on price floor regulation) “Alberta aims to enact the requisite 'price floor' regulation by 31 December 2026.” GLJ Ltd.: Canada's Carbon Pricing Reset: A New Trajectory and 2040 Outlook (secondary; Alberta credit price floor) “Increasing $5 per year reaching $100 in 2039 then by $10 reaching $110 in 2040” Annual values read from EY table (2030 CA$60 through 2040 CA$110); GLJ confirms 2030 $60, 2035 $80, 2040 $110. Floor regulation targeted by 2026-12-31; Osler reports pre-regulation credits are grandfathered from the floor.
`ab.tier.fund_price` tier · fund_price	in_force confidence medium	2026-01-01 → 2026-12-31	`{"2026": 95}` CAD/t (nominal)	2026-09-29 172 d left (statute)	3 sources EY Global Tax News: Canada: Alberta revises industrial carbon prices (secondary; Table: Industrial carbon pricing (Year \| Charge per CO2e ton), row 2026) “2026 \| CA$95” CarbonCredits.com: Canada's Carbon Pricing Reset in 2026: Will Industry Step Up or Stall Climate Progress? (secondary; Alberta TIER section) “Despite a compliance price of CAD 95 per tonne, market credits trade at around CAD 18 per tonne.” Alberta King's Printer: Technology Innovation and Emissions Reduction Regulation, Alta Reg 133/2019 (consolidated to AR 270/2025, current as of December 3, 2025) (primary_legal; s. 21(2) Fund credits) “The Minister may, by order, establish the amount of money that a person responsible must contribute to the Fund to obtain one fund credit” Value $95 read from EY table and CarbonCredits; the regulation (primary_legal) only establishes that the fund price is set by ministerial order under s. 21(2) and does not state the amount. No alberta.ca page stating $95 was found; the ministerial order itself was not fetched.
`ab.tier.fund_price` tier · fund_price	announced confidence high	2027-01-01	`{"2027": 100, "2028": 100, "2029": 100, "2030": 115, "2031": 118, "2032": 121, "2033": 124, "2034": 127, "2035": 130, "2040": 140}` CAD/t (nominal)	2026-09-29 92 d left (announcement)	2 sources · secondary only EY Global Tax News: Canada: Alberta revises industrial carbon prices (secondary; Table: Industrial carbon pricing, rows 2027-2040) “2036–2040 \| Annual increases of 1.5% to reach CA$140 cap in 2040” Blake, Cassels & Graydon LLP: Implementation of the Canada-Alberta MOU: Key Takeaways for Carbon Markets in Alberta (secondary; TIER headline price schedule) “annual increases of C$3 to reach C$130 by 2035” 2027-2035 read row by row from EY table (Blakes and Osler agree: C$100 2027-2029, C$115 2030, +C$3/yr to C$130 in 2035). 2036-2039 are not stated as figures; sources give 1.5%/yr escalation to C$140 in 2040, so only 2040 is recorded.
`ab.tier.threshold` tier · mandatory_threshold	in_force confidence high	2020-01-01	`{"mandatory_kt": 100}` kt	2026-09-29 172 d left (statute)	2 sources Alberta King's Printer: Technology Innovation and Emissions Reduction Regulation, Alta Reg 133/2019 (consolidated to AR 270/2025, current as of December 3, 2025) (primary_legal; s. 1 definition of "large emitter"; s. 40(1) coming into force) “has direct emissions of 100 000 CO2e tonnes or more in 2016 or a subsequent year” Government of Alberta: Technology Innovation and Emissions Reduction Regulation (primary_gov; Regulated facilities / opt-in) “TIER regulated facilities include those that emitted 100,000 tonnes or more of carbon dioxide equivalent (tonnes CO2e) per year in 2016, or any subsequent year” Regulation in force 2020-01-01 (s. 40(1)). Also covers hydrogen importers above 10,000 t/yr. Opt-in per alberta.ca: facility competing with a regulated facility, emitting 2,000 t CO2e or more, in an emissions-intensive trade-exposed sector.
`bc.obps.credit_obs` obps · credit_market_price	observation confidence low	2025-12-01	`{"price": 65}` CAD/t (nominal)	2026-09-29 92 d left (market_observation)	1 source · secondary only CarbonCredits.com: Canada's Carbon Pricing Reset in 2026: Will Industry Step Up or Stall Climate Progress? (secondary; paragraph on British Columbia B.C. OBPS) “Credits are trading at about CAD 65 per tonne, a discount compared with the regulatory level of CAD 80.” Single secondary trade-press observation, approximate ('about'); no exchange or registry price cited. The page shows publication 2025-12-01 with an update date of 2025-11-28, which is inconsistent.
`bc.obps.price` obps · compliance_charge_rate	in_force confidence medium	2024-01-01	`{"2024": 80, "2025": 95, "2026": 110, "2027": 125, "2028": 140, "2029": 155, "2030": 170}` CAD/t (nominal)	2026-09-29 172 d left (guidance)	1 source Government of British Columbia (CleanBC): B.C. OBPS Program & Reporting Guidance (March 2026) (primary_gov; Part 4 - Compliance Mechanisms, Table 3. Compliance Charge Rates 2024-2030, p. 17) “Calendar year Compliance Charge Rate per tonnes CO2e 2024 $80 2025 $95 2026 $110 2027 $125 2028 $140 2029 $155 2030 $170” Guidance dated March 2026 (no day shown). Table 3 is an image; WebFetch could not parse the PDF, so the page was rendered locally from the fetched bytes and read visually. The 2024 rate ($80) matches the ~$80 reported; schedule shown is BC's own, and any realignment with the national trajectory is not reflected in this source.
`bc.obps.threshold` obps · mandatory_participation_threshold	in_force confidence high	2024-04-01	`{"mandatory_kt": 10}` kt	2026-09-29 172 d left (guidance)	1 source Government of British Columbia (CleanBC): B.C. OBPS Program & Reporting Guidance (March 2026) (primary_gov; Part 2 - Eligibility, p. 9) “mandatory for producers of regulated industrial products (see Appendix 1) under the GGIRCA that emit above 10,000 tonnes of carbon dioxide equivalent (CO2e)” Guidance says 'above 10,000' tCO2e/yr for regulated products; reporting operations are defined as '10,000 or more'. Operations below the threshold may apply to opt in. The B.C. OBPS page (last updated 2026-04-13) gives April 1, 2024 as the start date; text was extracted locally from the fetched PDF bytes.
`fed.carbon.benchmark_path` benchmark · minimum_industrial_carbon_price	announced confidence medium	2026-01-01	`{"2026": 95, "2027": 100, "2030": 115, "2035": 130, "2040": 140}` CAD/t (nominal)	2026-09-29 92 d left (announcement)	3 sources · secondary only International Carbon Action Partnership (ICAP): Canada publishes new carbon price trajectory (secondary; news item, paragraph on revised price trajectory (2026-2027)) “The revised price trajectory keeps the headline carbon price at CAD 95 in 2026 (unchanged from 2025), then increases it to CAD 100 in 2027.” International Carbon Action Partnership (ICAP): Canada publishes new carbon price trajectory (secondary; news item, paragraph on 2030-2035 path) “It rises to CAD 115 in 2030, and then by CAD 3 each year thereafter until it reaches CAD 130 in 2035.” International Carbon Action Partnership (ICAP): Canada publishes new carbon price trajectory (secondary; news item, paragraph on post-2035 path and benchmark publication) “From 2036 onward, the price is indexed to inflation with a 1.5% annual escalator, reaching CAD 140 by 2040.” Only years explicitly stated by ICAP are in the series; the source implies 2031-34 = 118/121/124/127 (+3/yr) but does not explicitly state 2028-29 = 100. ICAP: new trajectory is part of an updated federal benchmark 'that will be published later in 2026'. The canada.ca industrial carbon pricing page (modified 2026-07-23) was fetched but the trajectory was not found in its extracted text; Osler/GLJ not fetched (2-fetch cap).
`fed.cca.class_rates` cca · class_rates	in_force confidence high	2026-01-01	`{"43.1": 0.3, "43.2": 0.5, "53": 0.5, "8": 0.2}` fraction	2026-09-29 172 d left (guidance)	3 sources Canada Revenue Agency: Classes of depreciable property (primary_gov; Class 43.1 (30%) / Class 43.2 (50%)) “Most of the equipment described in Class 43.1 (30% CCA rate) qualifies under Class 43.2 (50% CCA rate), but Class 43.2 property must be …” Canada Revenue Agency: Classes of depreciable property (primary_gov; Class 53 (50%)) “Include in Class 53 with a CCA rate of 50% eligible machinery and equipment that is acquired after 2015 and before 2026” Canada Revenue Agency: Classes of depreciable property (primary_gov; Class 8 (20%)) “Class 8 with a CCA rate of 20% includes certain property that is not included in another class.” Rates read from the CRA classes page, not Reg. 1100(1)(a). The page says Class 43.2 is limited to property acquired before 2025 and Class 53 to property acquired after 2015 and before 2026, so new 2026 acquisitions may fall in 43.1 or 29/8 instead.
`fed.cca.expensing` cca · immediate_expensing_first_year_fraction	in_force confidence high	2025-01-01	`{"2025": 1.0, "2026": 1.0, "2027": 1.0, "2028": 1.0, "2029": 1.0, "2030": 0.75, "2031": 0.75, "2032": 0.55, "2033": 0.55, "2034": 0.0}` fraction	2026-10-06 179 d left (statute)	9 sources Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), formula) “adjusted by adding the positive or negative amount determined by the formula A(B) + A.1(B.1) − 0.5(C)” Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), description of A.1, para. (b)(i)) “if the class is Class 43.1, (i) 2 1/3, for property that became available for use by the taxpayer before 2030” Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), description of A.1, para. (b)(ii)) “(ii) 1 1/2, for property that became available for use by the taxpayer in 2030 or 2031” Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), description of A.1, para. (b)(iii)) “(iii) 5/6, for property that became available for use by the taxpayer after 2031” Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1104 (primary_legal; s. 1104(4.01), definition of reaccelerated investment incentive property, para. (a)) “(a) is acquired by the taxpayer after 2024 and becomes available for use before 2034” EY: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (secondary; Immediate expensing section) “immediate expensing is reinstated for manufacturing or processing machinery and equipment included in Class 53, clean energy generation and energy conservation equipment included in …” EY: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (secondary; Immediate expensing section) “acquired on or after 1 January 2025 and they become available for use before 2030” EY: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (secondary; Immediate expensing section, phase-out) “phased out for property that becomes available for use after 2029 and before 2034. Property that becomes available for use after 2033 will be …” Department of Finance Canada: Legislation passes to implement Budget 2025: Canada Strong (primary_gov; News release, list of measures) “Introducing a Productivity Super-Deduction – a set of enhanced tax incentives covering all new capital investment” Value is the whole first-year deduction as a fraction of cost, keyed by available-for-use year, for reaccelerated investment incentive property (acquired after 2024, available for use before 2034). Derived from Reg. 1100(2) as class rate x (1 + A.1 factor), with no half-year reduction because element C excludes this property. Class 43.1 at 30% gives 0.30 x (1 + 7/3) = 1.00 before 2030, 0.30 x 2.5 = 0.75 in 2030-2031, 0.30 x (1 + 5/6) = 0.55 in 2032-2033 (the same fractions follow for Class 43 M&P property, Class 54/56 at 30% and Class 55 at 40%). Class 53 has a flat A.1 factor of 1 (see fed.cca.expensing_classes). 2034 = 0.0 means no enhanced deduction (normal CCA with the half-year rule). Regulations current to 2026-09-21, last amended 2026-06-18. C-15 received Royal Assent on 2026-03-26 (Finance release).
`fed.cca.expensing_classes` cca · immediate_expensing_classes	in_force confidence medium	2025-01-01	`{"43.1": "eligible", "53": 1.0, "54": "eligible", "55": "eligible", "56": "eligible"}` text	2026-10-06 179 d left (statute)	4 sources Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), description of A.1, para. (f)(i)) “if the property is included in Class 53 or — for property acquired after 2025 — is included in Class 43” Justice Laws Website (Department of Justice Canada): Income Tax Regulations (C.R.C., c. 945), section 1100 (primary_legal; s. 1100(2), description of A.1, para. (f)(i)) “(i) 1, for property included in Class 53,” EY: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (secondary; CCA - reaccelerated investment incentive and immediate expensing) “immediate expensing is reinstated for manufacturing or processing machinery and equipment included in Class 53” EY: Canada substantively enacts capital cost allowance and other business income tax measures in Bill C-15 (secondary; CCA - reaccelerated investment incentive and immediate expensing) “clean energy generation and energy conservation equipment included in Class 43.1, and zero-emission vehicles included in Classes 54, 55 and 56” Classes eligible for the fed.cca.expensing first-year deduction (property acquired on or after 2025-01-01). `eligible` follows the fed.cca.expensing phase-out; a number is a first-year fraction that holds for every year the series is positive. Class 53 = 1.0 because its A.1 factor is 1 in every year at a 50% rate (0.50 x 2); Class 53 itself only takes property acquired before 2026. Class 43.2 is not listed in A.1 of Reg. 1100(2) and takes property acquired before 2025 only, so it is not listed; a class absent from this table gets normal declining-balance CCA. Primary text fetched 2026-10-06.
`fed.ccus_itc.rates` ccus_itc · rates	in_force confidence high	2022-01-01 → 2040-12-31	`{"capture_2036_2040": 0.25, "capture_to_2035": 0.5, "dac_2036_2040": 0.3, "dac_to_2035": 0.6, "tsu_2036_2040": 0.1875, "tsu_to_2035": 0.375}` fraction	2026-10-06 179 d left (statute)	7 sources Justice Laws Website (Department of Justice Canada): Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), section 127.44 (primary_legal; s. 127.44(1), definition of specified percentage, para. (a)(i)) “(i) directly from ambient air (A) after 2021 and before 2036, 60%, (B) after 2035 and before 2041, 30%” Justice Laws Website (Department of Justice Canada): Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), section 127.44 (primary_legal; s. 127.44(1), definition of specified percentage, para. (a)(ii)) “(ii) other than directly from ambient air (A) after 2021 and before 2036, 50%, (B) after 2035 and before 2041, 25%” Justice Laws Website (Department of Justice Canada): Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), section 127.44 (primary_legal; s. 127.44(1), definition of specified percentage, para. (b)) “(i) after 2021 and before 2036, 37 1/2%, (ii) after 2035 and before 2041, 18 3/4%, or (iii) after 2040, 0%” Gowling WLG: Clean economy investment tax credits: the latest from the FES 2024 and Budget 2025 (secondary; (e) Carbon Capture, Utilization, and Storage ITC) “60 per cent for eligible capture equipment used in a direct air capture project (reduced to 30 per cent for expenditures from 2031 to 2040)” Gowling WLG: Clean economy investment tax credits: the latest from the FES 2024 and Budget 2025 (secondary; (e) Carbon Capture, Utilization, and Storage ITC) “50 per cent for all other eligible capture equipment (reduced to 25 per cent ...) and 37.5 per cent ... (reduced to 18.75 per cent” Gowling WLG: Clean economy investment tax credits: the latest from the FES 2024 and Budget 2025 (secondary; (e) Carbon Capture, Utilization, and Storage ITC, Budget 2025 paragraph) “so that the full credit rates will apply to eligible expenditures incurred from the start of 2022 to the end of 2035.” Torys LLP: Clean economy investment tax credits (Torys Quarterly, Q2 2026) (secondary; CCUS ITC discussion) “the reduced credit rates will apply from 2036 to the end of 2040” Rates by when the expenditure is incurred (capture from ambient air, other capture, and transportation, storage or use), read from the consolidated ITA (current to 2026-09-21, last amended 2026-06-18), which shows the Budget 2025 extension of the full rates to the end of 2035. The kernel applies the rate chosen with project.itc_rate_key; it does not split expenditures by year incurred. Upgraded from proposed (secondary sources only) on 2026-10-06; resolves D2.
`fed.ce_itc.rate` ce_itc · specified_percentage	in_force confidence high	2024-04-16 → 2034-12-31	`0.15` fraction	2026-09-30 173 d left (statute)	1 source Justice Laws Website (Department of Justice Canada): Income Tax Act, section 127.491 (clean electricity investment tax credit) (primary_legal; s. 127.491(1), definition "specified percentage", para. (b); Act current to 2026-09-21) “subject to paragraph (a), on or after April 16, 2024 and before January 1, 2035, 15%” Rate for clean electricity property acquired 2024-04-16 to 2034-12-31 (nil before and after). The credit is available only to a "qualifying entity" (qualifying corporation or qualifying trust, s. 127.491(1)); the kernel does not map case entity types to that definition and does not apply the labour-requirement reduction (s. 127.46), and says so in a warning. published = the Act's last-amended date.
`fed.cgf.ccfd` cgf · carbon_contracts_for_difference	in_force confidence medium	2023-12-20	`{"allocation": "up to $7 billion of CGF\u0027s $15 billion capital", "example": "Entropy: up to 185,000 t/yr for 15 years at $86.50/t", "program": "CGF carbon contracts for difference", "terms": "negotiated with individual companies"}` text (nominal)	2026-09-29 92 d left (announcement)	2 sources Department of Finance Canada: Deputy Prime Minister welcomes the Canada Growth Fund's first carbon contract for difference (primary_gov; news release, allocation paragraph) “up to $7 billion of its current $15 billion in capital to issue all forms of contracts for difference and offtake agreements.” The Logic: Ottawa to use nearly half of $15B Growth Fund to guarantee carbon prices for heavy polluters (secondary; article body) “the Ottawa-backed Canada Growth Fund will begin negotiating contracts with energy companies to effectively guarantee the price they will receive” Program existence, allocation and first deal (Entropy, Dec 2023) confirmed; contracts are negotiated deal-by-deal. No Budget 2025 commitment found in either fetched source (both 2023); no cgf-fcc.ca page found by search.
`fed.ct_itc.domestic_content` ct_itc · domestic_content_requirement	proposed confidence high	2026-02-13	`{"consultation_close": "2026-03-13", "consultation_open": "2026-02-13", "credits": "Clean Technology ITC; Clean Electricity ITC", "decision": "none announced", "status": "consultation closed; outcome pending", "thresholds": "not specified"}` text	2026-09-29 92 d left (announcement)	3 sources Department of Finance Canada: Government launches consultations on potential domestic content requirement for Clean Technology and Clean Electricity investment tax credits (primary_gov; News release, paragraph 1) “launched consultations on the possibility of introducing a domestic content requirement under the Clean Technology and Clean Electricity investment tax credits (ITCs).” Department of Finance Canada: Government launches consultations on potential domestic content requirement for Clean Technology and Clean Electricity investment tax credits (primary_gov; News release, submissions paragraph) “Canadians and stakeholders are encouraged to send their comments to cleangrowthitc-ciicroissancepropre@fin.gc.ca by March 13, 2026.” Torys LLP: Clean economy investment tax credits (Torys Quarterly, Q2 2026) (secondary; Domestic content consultation discussion) “It remains to be seen whether the requirements will ultimately be introduced” No thresholds or effective dates were proposed in the release; no outcome found in either fetched source (Torys Q2 2026 says it remains to be seen). Torys page shows no exact publication date.
`fed.ct_itc.eligibility_classes` ct_itc · eligibility_classes	in_force confidence medium	2023-03-28 → 2034-12-31	`{"electric_boiler": "not_listed", "heat_pump_air_source": "likely", "heat_pump_ground_source": "likely", "heat_pump_process": "not_listed", "small_modular_reactor": "likely", "solar_pv": "likely", "stationary_storage": "likely", "wind": "likely"}` text	2026-09-29 172 d left (guidance)	3 sources Natural Resources Canada: Technical guidance for CT property (primary_gov; List of technical guides) “Ground-Source Heat Pump Systems (under development)” Natural Resources Canada: Technical guidance for CT property (primary_gov; List of technical guides) “Small Modular Nuclear Reactors (under development)” Natural Resources Canada: Air-Source Heat Pump Systems (primary_gov; General description) “property that is used primarily for the purpose of heating an actively circulated liquid or gas by transferring heat from the outside air” Published guides exist for "Photovoltaic Electrical Generation Equipment", "Wind Energy Conversion Systems", "Electrical Energy Storage Equipment" and "Air-Source Heat Pump Systems" (likely); ground-source heat pumps and SMRs are listed with guides "(under development)" (likely, pending guide). Process/waste-heat heat pumps and electric boilers are not mentioned (not_listed); the air-source guide covers only heat from outside air, excludes back-up equipment and in-building distribution, and says hybrid systems are assessed case by case by the Class 43.1/43.2 Secretariat.
`fed.ct_itc.entities` ct_itc · eligible_entities	in_force confidence high	2023-03-28	`{"crown": false, "municipal": false, "reit": true, "tax_exempt": false, "taxable_corp": true}` text	2026-09-29 172 d left (statute)	2 sources Canada Revenue Agency: Who can claim - Clean Technology Investment Tax Credit (ITC) (primary_gov; Who can claim, eligibility list) “A taxable Canadian corporation (including a taxable Canadian corporation that is a member of a partnership)” Canada Revenue Agency: Who can claim - Clean Technology Investment Tax Credit (ITC) (primary_gov; Who can claim, eligibility list) “A mutual fund trust that is a real estate investment trust (including such a trust that is a member of a partnership)” The page lists only these two claimant types (a must-be list, including as partnership members). crown/municipal/tax_exempt = false is inferred from that exhaustive list and the "taxable" requirement; the page does not name those exclusions explicitly.
`fed.ct_itc.labour_rate` ct_itc · labour_reduced_rate	in_force confidence high	2023-03-28 → 2033-12-31	`0.2` fraction	2026-09-29 172 d left (statute)	2 sources Canada Revenue Agency: Avoid the reduced credit rate - Clean Technology Investment Tax Credit (ITC) (primary_gov; Avoid the reduced credit rate) “If you do not elect to meet the labour requirements, the credit rate will be reduced by 10 percentage points.” Canada Revenue Agency: Avoid the reduced credit rate - Clean Technology Investment Tax Credit (ITC) (primary_gov; Credit rate if you choose not to elect into the labour requirements) “From March 28, 2023 to December 31, 2033: 20%; From January 1, 2034 to December 31, 2034: 5%” 0.20 applies to property available for use 2023-03-28 to 2033-12-31 when the taxpayer does not elect into the labour requirements; the 2034 equivalent is 0.05 (15% less 10 points).
`fed.ct_itc.rate_schedule` ct_itc · rate_schedule	in_force confidence high	2023-03-28	`{"2023": 0.3, "2024": 0.3, "2025": 0.3, "2026": 0.3, "2027": 0.3, "2028": 0.3, "2029": 0.3, "2030": 0.3, "2031": 0.3, "2032": 0.3, "2033": 0.3, "2034": 0.15, "2035": 0.0}` fraction	2026-09-29 172 d left (statute)	2 sources Canada Revenue Agency: What is the Clean Technology ITC - Clean Technology Investment Tax Credit (ITC) (primary_gov; What is the Clean Technology ITC, rate paragraph) “up to 30% ... becomes available for use from March 28, 2023, to December 31, 2033.” Canada Revenue Agency: What is the Clean Technology ITC - Clean Technology Investment Tax Credit (ITC) (primary_gov; What is the Clean Technology ITC, rate paragraph) “The Clean Technology ITC rate may be up to 15% for property that is acquired and that becomes available for use in 2034.” Rates are maxima ("up to") keyed by the year property is acquired and becomes available for use; 2023 applies from March 28, 2023. 2035 = 0.0 because the page states "The Clean Technology ITC will be unavailable after 2034." ITA s.127.45 was not fetched.
`fed.fuel_charge` fuel_charge · rate	in_force confidence high	2025-04-01	`0` CAD/t (nominal)	2026-09-29 172 d left (statute)	1 source Department of Finance Canada: Removing the consumer carbon price, effective April 1, 2025 (primary_gov; news release body) “After March 31, 2025, the applicable fuel charge rates for all types of fuel and for combustible waste will be set to zero.” Fuel charge rates are statutorily per unit of fuel; all set to zero, recorded as 0 CAD/t equivalent. Release also states 'Beginning on April 1, 2025, the fuel charge ceases to apply.'
`fed.ggppa.schedule4` ggppa · excess_emissions_charge	in_force confidence high	2018-01-01	`{"2018": 10, "2019": 20, "2020": 30, "2021": 40, "2022": 50, "2023": 65, "2024": 80, "2025": 95, "2026": 110, "2027": 125, "2028": 140, "2029": 155, "2030": 170}` CAD/t (nominal)	2026-09-29 172 d left (statute)	1 source Department of Justice Canada (Justice Laws Website): Greenhouse Gas Pollution Pricing Act (S.C. 2018, c. 12, s. 186) (primary_legal; Schedule 4 (Excess Emissions Charge), table of calendar year and charge per CO2e tonne) “SCHEDULE 4 (Excess Emissions Charge) ... SOR/2022-211, s. 1” Page states 'Act current to 2026-09-21 and last amended on 2025-06-02'; the statutory schedule still runs to $170 in 2030 and has not been amended to the May 2026 announced trajectory ($95 in 2026).
`fed.nir.gas_ef` nir · natural_gas_co2_emission_factor	observation confidence medium	2026-01-01	`{"AB": 0.0511, "BC": 0.0512, "ON": 0.05, "QC": 0.0502}` t/GJ	2026-09-29 392 d left (statistic)	1 source Environment and Climate Change Canada: Emission factors and reference values (Version 4.0) (primary_gov; Table 1.3 (CO2 emission factors for natural gas, g CO2/m3, 2026, marketable); Table 8 (higher heating values)) “Natural gas, gaseous \| 38.39” CO2 only, marketable gas, factors for 2026 sourced by ECCC from NIR 1990-2024: ON 1921, QC 1926, AB 1962, BC 1966 g CO2/m3 divided by HHV 38.39 MJ/m3 = 50.04, 50.17, 51.11, 51.21 g/MJ (t/GJ = /1000). CH4+N2O (0.037 + 0.035 g/m3, residential/commercial, Table 2.3) add negligible mass; NIR 2026 Annex 6 itself not fetched.
`fed.nir.grid_ef` nir · grid_consumption_intensity	observation confidence medium	2024-01-01	`{"AB": 346.102, "BC": 18.064, "ON": 73.313, "QC": 2.565}` g/kWh	2026-09-30 393 d left (statistic)	4 sources Environment and Climate Change Canada: National Inventory Report 1990-2024, Annex 7: Electricity in Canada: Summary and Intensity Tables (EN_Annex7_Electricity_Intensity.xlsx) (primary_gov; Table A7–6 (Quebec), row "Consumption Intensity (g CO2 eq / kWh)", column 2024a) “Consumption Intensity (g CO2 eq / kWh)” Environment and Climate Change Canada: National Inventory Report 1990-2024, Annex 7: Electricity in Canada: Summary and Intensity Tables (EN_Annex7_Electricity_Intensity.xlsx) (primary_gov; Table A7–7 (Ontario), row "Consumption Intensity (g CO2 eq / kWh)", column 2024a) “Consumption Intensity (g CO2 eq / kWh)” Environment and Climate Change Canada: National Inventory Report 1990-2024, Annex 7: Electricity in Canada: Summary and Intensity Tables (EN_Annex7_Electricity_Intensity.xlsx) (primary_gov; Table A7–10 (Alberta), row "Consumption Intensity (g CO2 eq / kWh)", column 2024a) “Consumption Intensity (g CO2 eq / kWh)” Environment and Climate Change Canada: National Inventory Report 1990-2024, Annex 7: Electricity in Canada: Summary and Intensity Tables (EN_Annex7_Electricity_Intensity.xlsx) (primary_gov; Table A7–11 (British Columbia), row "Consumption Intensity (g CO2 eq / kWh)", column 2024a) “Consumption Intensity (g CO2 eq / kWh)” Average grid intensity of electricity consumed (g CO2e/kWh), data year 2024, which ECCC marks preliminary (note a). Consumption intensity is used rather than generation intensity (QC 2.097, ON 64.909, AB 334.757, BC 16.712) because it includes unallocated energy and SF6, i.e. the load a facility adds. Final 2023 consumption values - QC 1.873, ON 58.862, AB 433.868, BC 17.956. Read from the xlsx (sha256 206ebf72ed44a6da...) via the ECCC Data Mart file API; the Data Mart page itself is a JavaScript app. Average, not marginal - for marginal emissions use policy.grid_factor marginal.
`fed.obps.credit_obs` obps · surplus_credit_price	observation confidence low	2025-12-01	`{"price": 37.5}` CAD/t (nominal)	2026-09-29 92 d left (market_observation)	1 source · secondary only CarbonCredits.com: Canada's Carbon Pricing Reset in 2026: Will Industry Step Up or Stall Climate Progress? (secondary; section on federal OBPS markets (ClearBlue Markets commentary)) “cheap carbon offset credits from Alberta's TIER have lowered prices. Now, they can be as low as about CAD 37.50 per tonne.” Phrased as 'as low as about' CAD 37.50 (a low-end quote, not an assessed index); the article attributes market commentary to ClearBlue Markets but gives no specific observation date, so effective_from is the article date (page also shows 'Updated: November 28, 2025').
`fed.obps.thresholds` obps · coverage_thresholds	in_force confidence medium	2019-01-01	`{"mandatory_kt": 50, "opt_in_kt": 10}` kt	2026-09-29 172 d left (guidance)	3 sources Government of Canada (Canada.ca): Carbon pricing: regulatory framework for the output-based pricing system (primary_gov; Coverage section, mandatory threshold) “the OBPS will apply to industrial facilities that emit 50 kilotonnes (kt) CO2e or more and for which an output-based standard is specified” Government of Canada (Canada.ca): Carbon pricing: regulatory framework for the output-based pricing system (primary_gov; Coverage section, voluntary opt-in) “facilities in backstop jurisdictions with annual emissions between 10 kt CO2e and 50 kt CO2e...will be able to opt-in” Environment and Climate Change Canada: Output-Based Pricing System (primary_gov; voluntary participation / cancellation of designation) “was designated on the expectation it would emit at least 10 kt of carbon dioxide equivalent (CO2e)” Thresholds stated in the 2018 regulatory framework page (date modified 2018-01-31); the current ECCC OBPS page (modified 2026-02-06) confirms the 10 kt voluntary figure but its text did not state 50 kt. OBPS Regulations s. 8 not fetched; effective_from is the OBPS start year.
`on.eps.epu_obs` eps · epu_market_price	observation confidence medium	2025-12-01	`{"discount_high": 0.2, "discount_low": 0.15, "price": 72}` CAD/t (nominal)	2026-09-29 92 d left (market_observation)	2 sources · secondary only IETA: Business Brief: Ontario EPS (secondary; p. 4, Market commentary) “In 2025, EPUs are transacting at a 15–20% discount to the annual compliance price.” CarbonCredits.com: Canada's Carbon Pricing Reset in 2026: Will Industry Step Up or Stall Climate Progress? (secondary; Ontario EPS section) “units (EPUs) recently traded at around CAD 72 per tonne” Discount keys are fractions and price is CAD/t. CarbonCredits compares the C$72 trade to a regulatory level of CAD 80 (a ~10% discount), not to the 2025 C$95 charge; IETA brief is dated September 2025 (day not shown).
`on.eps.price_schedule` eps · excess_emissions_charge	in_force confidence medium	2022-01-01 → 2030-12-31	`{"2022": 50, "2023": 65, "2024": 80, "2025": 95, "2026": 110, "2027": 125, "2028": 140, "2029": 155, "2030": 170}` CAD/t (nominal)	2026-09-29 172 d left (guidance)	3 sources Enbridge Gas: Federal carbon pricing (secondary; EPS excess emissions charge table (Year \| $/tCO2e)) “This excess emissions charge increases annually each January.” IETA: Business Brief: Ontario EPS (secondary; p. 2, Programme details) “set at $50 per tCO2e in 2022 and is increasing by $15 until it reaches a price of $170 in 2030” Government of Ontario: Emissions Performance Standards program (primary_gov; Excess emissions unit cost table) “2026 \| $95” Series by compliance year from Enbridge table, matching IETA. The ontario.ca table lists the same prices one year later (2023 $50 to 2031 $170), likely keyed to the year EEUs are paid; O. Reg. 241/19 on e-Laws did not render. No fetched source reports any announced alignment of the EPS with the new national price path.
`on.eps.thresholds` eps · coverage_thresholds	in_force confidence high	2022-01-01	`{"mandatory_kt": 50, "opt_in_kt": 10}` kt	2026-09-29 172 d left (guidance)	2 sources Government of Ontario: Emissions Performance Standards program (primary_gov; Registration: mandatory and voluntary participation (O. Reg. 241/19, s. 2)) “reported emissions of at least 10,000 tonnes of CO2 equivalent in one or more reporting year from 2014 onward” IETA: Business Brief: Ontario EPS (secondary; p. 1, Overall cap and trajectory) “The Ontario EPS applies to facilities that emit over 50,000 tCO2e per year.” ontario.ca gives the mandatory test as reported emissions of at least 50,000 t CO2e; opt-in limited to regulated industrial activities. EPS pricing took effect 2022-01-01 per IETA.
`qc.spede.auction_obs` spede · joint_auction_result	observation confidence high	2026-08-19	`{"reserve": 38.81, "settlement": 45.11}` CAD/t (nominal)	2026-09-29 92 d left (market_observation)	1 source CARB and MELCCFP: California Cap-and-Invest Program and Québec Cap-and-Trade System August 2026 Joint Auction #48 Summary Results Report (primary_gov; Table 4: Qualified Bid Summary Statistics, Current Auction CAD column, p. 5) “Auction Reserve Price $27.94 $38.81 $27.94 $38.81 Settlement Price $32.48 $45.11 $32.75 $45.49” Current-auction CAD figures at an Auction Exchange Rate of 1.3889 CAD/USD (USD: settlement 32.48, reserve 27.94). The joint reserve of C$38.81 is the California USD reserve converted at that rate; Québec's own 2026 annual reserve is C$26.47. Text was extracted locally from the fetched PDF bytes.
`qc.spede.coverage` spede · coverage	in_force confidence high	2015-01-01	`{"emitter_threshold_kt": 25, "fuel_distributors_covered": "yes"}` text	2026-09-29 172 d left (guidance)	2 sources MELCCFP (Gouvernement du Québec): Québec cap-and-trade system - Coverage (primary_gov; Emitters / grand emitters paragraph) “must cover their emissions starting January 1st of the year when their emissions reach the 25,000 mt CO2 eq. threshold” MELCCFP (Gouvernement du Québec): Québec cap-and-trade system - Coverage (primary_gov; Fuel distributors paragraph (200 litres threshold)) “Emitters carrying out fuel distribution activities must cover the emissions associated with the use of the products which it distributes” Fuel distributors (including natural gas) have been covered since the second compliance period starting 2015-01-01, once they distribute more than 200 litres of fuel; emitters have been covered since 2013. The ICAP URL given (icapcarbonaction.com/en/node/1147) resolves to 'Canada publishes new carbon price trajectory' (2026-05-27), not the Québec factsheet, so it was not used.
`qc.spede.reserve_escalation` spede · reserve_price_escalation	in_force confidence high	2026-01-01	`{"plus_inflation": "yes", "real_rate": 0.05}` fraction	2026-09-29 172 d left (guidance)	1 source CARB and MELCCFP: California Cap-and-Invest Program and Québec Cap-and-Trade System 2026 Annual Auction Reserve Price Notice (primary_gov; Annual Auction Reserve Prices section, p. 2) “multiplying the Annual Auction Reserve Price for the previous calendar year by a quantity equal to 5 percent plus a measure of inflation” The notice cites Article 49 of the Québec Regulation. Québec's inflation term is the indexation rate in s. 83.3 of the Financial Administration Act, not CPI (2.05% for 2026: C$24.73 to C$26.47). effective_from is the 2026 notice year, since the source gives no start date for the formula. legisquebec.gouv.qc.ca returned 403.
`ref.electricity.large` reference_price · electricity_price_large_power	observation confidence high	2025-04-01	`{"AB": 8.02, "BC": 8.42, "ON": 12.8, "QC": 5.83}` cents/kWh (nominal)	2026-09-29 392 d left (statistic)	1 source · secondary only Hydro-Québec: Comparison of Electricity Prices in Major North American Cities 2025 (Rates in effect April 1, 2025) (secondary; Section 1, Average Prices on April 1, 2025, Summary Table (excluding taxes), Large-Power 5,000 kW / 3,060,000 kWh / 85%, p. 18) “AVERAGE PRICES ON APRIL 1, 2025 (in ¢/kWh) Summary Table (excluding taxes) … Montréal, QC 8.29 12.08 14.70 9.71 8.25 5.83 5.52” Cities used: QC=Montréal, ON=Toronto, AB=Calgary, BC=Vancouver (Edmonton 10.17). Prices are CAD and exclude taxes; rates as of April 1, 2025. Toronto is a Hydro-Québec estimate (footnote 4). The report shows no publication date (legal deposit Q4 2025); the table was read from the fetched PDF via local extraction and a page render.
`ref.electricity.medium` reference_price · electricity_price_medium_power	observation confidence high	2025-04-01	`{"AB": 11.07, "BC": 9.73, "ON": 17.27, "QC": 9.71}` cents/kWh (nominal)	2026-09-29 392 d left (statistic)	1 source · secondary only Hydro-Québec: Comparison of Electricity Prices in Major North American Cities 2025 (Rates in effect April 1, 2025) (secondary; Section 1, Average Prices on April 1, 2025, Summary Table (excluding taxes), Medium-Power 1,000 kW / 400,000 kWh / 56%, p. 18) “Toronto, ON 15.57 15.50 22.01 17.27 16.20 12.80 12.66” Cities used: QC=Montréal, ON=Toronto, AB=Calgary, BC=Vancouver (Edmonton 12.30). Prices are CAD, exclude taxes, 56% load factor; rates as of April 1, 2025. Toronto is a Hydro-Québec estimate (footnote 4). The report shows no publication date (legal deposit Q4 2025).
`ref.tax.corporate` corporate_income_tax · combined_general_rate	in_force confidence medium	2026-01-01	`{"AB": 0.23, "BC": 0.27, "ON": 0.265, "QC": 0.265}` fraction	2026-09-29 172 d left (statute)	2 sources Canada Revenue Agency: Corporation tax rates (primary_gov; Federal rates; table: Provincial and territorial lower and higher tax rates, and business limits, not including Quebec and Alberta) “the net tax rate is 15%” TaxTips.ca: 2026 Corporate Income Tax Rates (secondary; 2026 general (active business income above the business limit) rate table) “Alberta \| 8% ... BC \| 12% ... Ontario \| 11.5% ... Quebec \| 11.5%” Federal 15% + provincial general rate: AB 0.15+0.08=0.23; ON 0.15+0.115=0.265; BC 0.15+0.12=0.27; QC 0.15+0.115=0.265. ON (11.5%) and BC (12%) also appear in the CRA higher-rate table; AB and QC are excluded from the CRA table (no collection agreements), so those rates rest on the secondary source only. The Ontario 2026 change affects only the small business rate.