Real Change: A New Plan For a Strong Middle Class (page 40)

« The income tax system encourages businesses to invest in clean energy generation and energy efficiency equipment by providing accelerated capital cost allowance (CCA) rates. CCA Classes 43.1 and 43.2 include a variety of equipment that generates energy by using renewable energy sources or fuels from waste, or conserves energy by using fuel more efficiently. Budget 2016 proposes to expand eligibility for accelerated CCA in two important emerging areas: electric vehicle charging and electrical energy storage. »  ("Growing The Middle Class" Budget 2016-2017)

"The Government proposes to provide $229 million over four years, starting in 2018–19, to Natural Resources Canada and Transport Canada to continue R&D activities through their core clean energy and clean transportation innovation programming."(Building a strong middle class, March 22, 2017)

"Tax support, such as allowing accelerated deductions of the cost of eligible capital assets, can help us achieve this shared goal. The existing accelerated deduction of these assets is scheduled to expire in 2020. Through Budget 2018, the Government proposes to extend the preference to property acquired before 2025, which represents an investment of $123 million over the 2017–18 to 2022–23 period"

(Equality Growth - A Strong Middle Class page 157, February 27, 2018)