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<h1 property="name" id="wb-cont" class="gc-thickline">For employees: What you need to know about labour requirements for clean economy ITCs </h1>
<!-- <div class="row">
<div class="col-md-8"> --!>
<p>If a business is claiming a clean economy investment tax credit (ITC) at the regular tax credit rate, they must elect to meet the labour requirements for those ITCs. </p>
<p>This means that your employer may be required to pay you the prevailing wage.</p>
<h2 class="h3">On this page</h2>
<ul>
<li><a href="#eligible">What clean economy ITCs are</a></li>
<li><a href="#req">What the labour requirements are</a></li>
<ul>
<li><a href="#pay">Paying covered workers the prevailing wage</a></li>
<li><a href="#com">Communicating to employees that the workplace follows prevailing wage rules</a></li>
<li><a href="#tell">Telling employees how to report to CRA if covered workers are not being paid the prevailing wage</a></li>
</ul>
<li><a href="#report">How to report to the CRA if covered workers are not being paid the prevailing wage</a></li>
<li><a href="#contact">Contact us</a></li>
</ul>
<h2 id="eligible">What clean economy ITCs are</h2>
<p>The clean economy ITCs are tax credits that businesses can claim for investing in either carbon capture, utilization and storage, or clean technology property.</p>
<p>Businesses can claim regular or reduced tax credit rates for the clean economy ITCs:</p>
<ul>
<li>To claim at the regular tax credit rate, your employer must meet the labour requirements for those clean economy ITCs</li>
<li>To claim at the reduced tax credit rate, your employer does not need to meet the labour requirements for those clean economy ITCs</li>
</ul>
<p>If you are interested in reading more details about these tax credits that the business you work for may be claiming, refer to:</p>
<ul>
<li><a href="https://cra-proto.github.io/clean-economy/subway/ccus-index.html">Carbon Capture, Utilization, and Storage (CCUS) Investment Tax Credit (ITC)</a></li>
<li><a href="https://cra-proto.github.io/clean-economy/ct-subway/ct-index-alt.html">Clean Technology (CT) Investment Tax Credit (ITC)</a></li>
</ul>
<h2 id="req">What the labour requirements are</h2>
<p>To claim the regular tax credit rate, a business <strong>must</strong> meet the labour requirements for those clean economy ITCs. To meet the prevailing wage requirements a business must do <strong>all</strong> of the following:</p>
<ul>
<li>Pay covered workers the prevailing wage </li>
<li>Communicate to employees that the workplace follows prevailing wage rules</li>
<li>Tell employees how to report to the CRA if covered workers are not being paid the prevailing wage</li>
</ul>
<h3 id="pay">Paying covered workers the prevailing wage</h3>
<p>You are a <strong>covered worker</strong>, if you meet <strong>all</strong> of the following:</p>
<ul>
<li>Your work is in the preparation or installation of specified property at a designated work site</li>
<li>Your work is manual or physical in nature</li>
<li>You are an employee, contractor or subcontractor of an employer who is claiming a clean economy (ITC)</li>
<li>You are <strong>not</strong> an administrative, clerical or executive employee</li>
<li>You are <strong>not</strong> a business visitor to Canada </li>
</ul>
<p><a href="https://www.canada.ca/en/immigration-refugees-citizenship/services/visit-canada/business/visitors-events-conferences.html#step-1" target="blank">Find out if you're a business visitor</a></p>
<br>
<p>Being paid the <strong>prevailing wage</strong> means:</p>
</div>
</div>
<ul class="list-unstyled cnjnctn-type-or cnjnctn-sm">
<li class="cnjnctn-col">
<p>You are paid according to the terms of a collective agreement that applies to your job</p>
</li>
<li class="cnjnctn-col">
<p>You receive at least the regular wages and benefits (means vacation, pension, health and welfare benefits) outlined in the collective agreement that best matches your experience, duties, and where you work, calculated per hour or similar basis</p>
</li>
</ul>
<!-- <div class="row">
<div class="col-md-8"> --!>
<h3 id="com">Communicating to employees that the workplace follows prevailing wage rules</h3>
<p>Your employer must explain to you that it follows prevailing wage rules by:</p>
<!-- </div>
</div> --!>
<ul class="list-unstyled cnjnctn-type-or cnjnctn-sm">
<li class="cnjnctn-col">
<p>Sending an electronic notice to you </p>
</li>
<li class="cnjnctn-col">
<p>Posting a visible notice at the work site</p>
</li>
</ul>
<!-- <div class="row">
<div class="col-md-8"> --!>
<p>This notice should also include an easy to understand explanation of what the prevailing wage means for you.</p>
<h3 id="tell">Telling employees how to report to the CRA if covered workers are not being paid the prevailing wage</h3>
<p>Your employer must also tell you how to report if you’re not being paid the prevailing wage.</p>
<p>If you are interested in reading more details about the labour requirements, refer to: <a href="https://cra-proto.github.io/clean-economy/labour-req-alt.html#law">Labour requirements for clean economy ITCs</a></p>
<h2 id="report">How to report to the CRA if you are a covered worker and are not being paid the prevailing wage</h2>
<p>An employer does not need to meet the labour requirements if they are claiming a reduced rate.</p>
<p>If an employer is claiming a <strong>regular</strong> tax credit rate and is <strong>not</strong> paying covered workers the prevailing wage, this is considered tax cheating. </p>
<p>You can report non-compliance: <a href="https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/suspected-tax-cheating-in-canada-overview.html">Report suspected tax cheating in Canada</a></p>
<h2 id="contact">Contact us</h2>
<p>Call the CRA if you have questions about the labour requirements.</p>
<div data-ajax-replace="https://cra-proto.github.io/clean-economy/labour-req-alt.html#ajax-fraser"></div>
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<time property="dateModified">2024-04-11</time>
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<h3 class="wb-inv">Government of Canada Corporate</h3>
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