Start with the current program source, then test the project facts.

Separate discovery from a program decision

The Canada Revenue Agency and Natural Resources Canada links below are official starting points. They help a project team identify a tax-credit page, a province or territory listing, or a federal funding page. An entry point does not prove that a specific applicant, property, activity, cost, or date qualifies.

Record the official program name, administering authority, current page URL, publication or update date when stated, application status, and the exact project fact being tested. A search result, summary page, adviser note, or older application cannot replace the current terms that govern the decision.

• CRA Clean Economy Investment Tax Credits
• NRCan financial incentives by province and territory
• NRCan funding, grants and incentives

Do not load a rebate or credit by default

Enerwav enters no incentive amount, rate, deadline, approval probability, or stacking treatment as a model default. The public incentive registry marks eligibility and amount as review required for every discovery source. The Explorer accepts an adjustment only when the user has independently verified the value and retained its basis.

Keep an approved amount separate from an estimated amount. Also separate a refundable tax credit from a grant, rebate, contribution, loan, or utility program because timing, eligible costs, assistance treatment, accounting, and cash-flow effects can differ. A professional adviser should confirm tax treatment and any interaction with capital cost allowance.

Build an applicant and property file

Before relying on a program, identify the legal applicant, ownership and partnership structure, taxable status where relevant, project location, property type, technology, intended use, acquisition path, construction status, and available-for-use timing. Preserve the documents that support each fact rather than recording a single yes or no conclusion.

For a cost-based program, reconcile the project budget to the program's eligible and excluded categories. Keep taxes, financing, land, building work, interconnection, engineering, storage, solar equipment, labour, and other cost classes distinct when the current terms distinguish them. Enerwav does not infer an eligible basis from total installed cost.

Check timing before committing cost

Application, approval, acquisition, construction, payment, commissioning, and available-for-use dates may have different meanings. Record the date definition used by the program and keep the supporting notice, agreement, invoice, or commissioning record. Do not treat a public program page as approval to start work or incur cost.

If an application is pending, model the project without the amount and keep the potential adjustment separate. If approval includes conditions, record each condition, responsible party, evidence needed, due date, and consequence. Recalculate the screen when scope, timing, eligible cost, or assistance changes.

Test stacking and assistance explicitly

Using more than one program can change eligible basis, government-assistance treatment, maximum support, reporting duties, or the order of calculations. Do not add advertised amounts together. Build a program-by-program table showing the same cost categories, then obtain written confirmation or professional advice for the proposed combination.

The Clean Technology Investment Tax Credit guide explains the separate claimant, property, labour, assistance, basis, and recapture questions. Province guides add local utility and market context but do not create an exhaustive incentives database. Return to the official authority whenever a current term controls the result.

• Clean Technology ITC mechanics
• Province evidence guides

Record what remains suppressed

The current Enerwav registry suppresses program eligibility, amount, deadline, approval status, stacking outcome, eligible cost, and project-specific tax effect. These are not zero values. They are unresolved claims that need current evidence. A requirements brief should name the missing item, the official source to check, the decision owner, and the evidence required before the value enters a cash-flow screen.

Close the review with the official decision or with a clear unavailable state. Preserve the date and reason when a page cannot be reached, a program is closed, an application is rejected, or the project facts do not meet the terms. Do not substitute a similar program or an older rule to keep an amount in the model.

Questions for the project file

Answer these questions from the current authority, project records, and professional review where required.

• Which legal applicant and property facts control eligibility?
• Which cost categories are eligible, excluded, or still unresolved?
• Which application, approval, acquisition, construction, and in-service dates control?
• What labour, reporting, retention, measurement, or operating conditions apply?
• How does other government assistance affect the amount or eligible basis?
• What written evidence establishes approval, payment timing, and continuing compliance?
• Which tax, accounting, legal, utility, and engineering reviewers must confirm the result?