Canada's 2026 Spring Economic Update: Clean Economy Tax Credits and $10 Million Capital Gains Exemption

加拿大2026春季经济更新：清洁经济税收抵免及千万加元资本利得免税额

What the Update Delivers / 政策核心内容

The Government of Canada released its 2026 Spring Economic Update on April 28, 2026, confirming continued implementation of the clean economy investment tax credits, including credits for clean hydrogen and Carbon Capture, Utilization, and Storage (CCUS). To speed up claims processing, the government increased Canada Revenue Agency resources by $146 million under Budget 2025.

加拿大政府于2026年4月28日发布春季经济更新，确认继续落实清洁经济投资税收抵免，覆盖清洁氢能和碳捕集、利用与封存（CCUS）项目。为加快抵免审核，政府依据2025年预算案为加拿大税务局（CRA）增拨1.46亿加元资源。

Key Numbers at a Glance / 关键数字一览

| Measure / 措施 | Detail / 内容 |

|----------------|----------------|

| CRA processing resources / CRA审核资源 | $146 million / 1.46亿加元 |

| Capital gains exemption / 资本利得免税额度 | $10 million / 1000万加元（2024、2025、2026三个纳税年度） |

| Individual benefit / 个人补助 | 今年最高$950/950加元，之后四年每年约$700/700加元 |

| Federal credit amount / 联邦抵免额（2026） | $10,341/10,341加元 |

A temporary $10 million capital gains tax exemption applies to the 2024, 2025 and 2026 tax years, introduced in the 2023 Fall Economic Statement and confirmed again in this update. For 2026, the federal credit amount stands at $10,341.

一项1000万加元的临时资本利得免税适用于2024、2025、2026三个纳税年度，源自2023年秋季经济声明并在本次更新中再次确认。2026年联邦抵免额为10,341加元。

What This Means for Foreign Investors / 对外国投资者的影响

Foreign investors in clean hydrogen and CCUS projects can stack investment tax credits with faster CRA processing backed by the $146 million resource injection. The $10 million capital gains exemption through tax year 2026 lowers the exit cost for equity held in eligible Canadian ventures.

投资清洁氢能和CCUS项目的外国企业可叠加使用投资税收抵免，并享受1.46亿加元增拨资源带来的更快退税审核。截至2026纳税年度的1000万加元资本利得免税，降低了持有加拿大合格项目股权的退出成本。

Action Steps for Chinese Companies / 对企业的出海意义

Step one: check whether your project falls under the clean hydrogen or CCUS credit categories and file credit claims before the 2026 tax year ends to lock in the $10 million capital gains window. Step two: engage a Canadian tax advisor to register with CRA early, since the $146 million processing boost means claims filed now clear faster than they will under future backlogs. Do not wait for the 2027 framework—the capital gains exemption expires after the 2026 tax year.

第一步：核对项目是否属于清洁氢能或CCUS抵免目录，并在2026纳税年度结束前提交抵免申请，锁定1000万加元资本利得免税窗口。第二步：聘请加相关顾问尽早完成CRA登记——1.46亿加元的审核资源投入意味着现在申报的清算速度快于未来积压期。不要等2027年新框架，资本利得免税在2026纳税年度后即到期。