[{"label":"Home","url":"https:\/\/www.pbo-dpb.ca\/en"},{"label":"Publications","url":"https:\/\/www.pbo-dpb.ca\/en\/publications"},{"label":"Small Business Air Quality Improvement Tax Credit","url":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air"}]

Small Business Air Quality Improvement Tax Credit

Read (PDF)
Published on February 1, 2022 PDF

Pursuant to Bill C-8, the Small Business Air Quality Improvement Tax Credit would provide a 25% refundable tax credit for installation or upgrade of ventilation and air filtration systems.

Eligible claimants are sole proprietors and Canadian Controlled Private Corporations (CCPCs) with less than $15 million in taxable capital (or partnerships, where one of the partners is an eligible claimant). Entities can claim up to $10,000 in eligible expenses for each location, up to a maximum of 5 locations.

The temporary tax credit would be available for qualifying expenditures made between September 1, 2021 and December 31, 2022.