INTIEACanada · Accelerated capital cost allowance rates for low-carbon liquified natural gas facilitiesPolicyIn force

Accelerated capital cost allowance rates for low-carbon liquified natural gas facilities

Budget 2025 proposed reinstating accelerated capital cost allowances for LNG equipment and related buildings for low-carbon LNG. The Spring Economic Update includes implementation details, with eligible facilities required to have an emissions intensity of less than or equal to…

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Country / jurisdiction: Canada · Year: 2026 · Status: In force · Level: National · Type: Voluntary

Budget 2025 proposed reinstating accelerated capital cost allowances for LNG equipment and related buildings for low-carbon LNG. The Spring Economic Update includes implementation details, with eligible facilities required to have an emissions intensity of less than or equal to 0.20 tCO2e/tLNG. The CCA rate would be 50% for liquefaction equipment and 10% for facility buildings.

Official source: https://budget.canada.ca/update-miseajour/2026/report-rapport/pdf/update-miseajour2026-eng.pdf

Source

https://www.iea.org/policies/31682

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