Limited Partnerships

Flow-Through for Renewables

The Canadian federal government encourages businesses to invest in clean energy generation and energy efficiency equipment by providing an accelerated CCA rate under Class 43.1 and Class 43.2. These classes include a variety of equipment that generates or conserves energy by using a renewable energy source (e.g., wind, solar, small hydro), using fuels from waste (e.g., landfill gas, wood waste, manure), or by making efficient use of fossil fuels (e.g., high efficiency cogeneration systems).