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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023 Alternative and renewable energy Tax concessions Energy, Manufacturing
Refundable tax credit promoting employment in the…
Refundable tax credit promoting employment in the Gaspésie Region and certain maritime regions of Québec:
Environment related objective
To support the manufacturing of wind turbines or the production of wind energy.
Measure description Coverage of the measure
Refundable tax credit promoting employment in the Gaspésie Region and certain maritime regions of Québec:
The tax credit is available to businesses that hold an eligibility certificate issued by
Investissement Québec confirming that they operate, in an eligible region, a business that is recognized in one or more of the following sectors: (...) the manufacturing of wind turbines or the production of wind energy.
Type of measure
Tax credit
 ICS - HS Code
Subsidy amount
The refundable tax credit is calculated based on the total eligible payroll. The rate varies based on the sector of activity (...). The eligible salary corresponds to the employment income generally calculated under the Taxation Act, i.e., the salary paid to an eligible employee up to $83,333 per year.
 Implementation period
The tax credit is available until December 31, 2025.
Keywords
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023
Alternative and renewable energy, Energy…
Alternative and renewable energy, Energy conservation and efficiency
 Tax concessions Energy
Tax Credit for Natural Resources: The purpose of…
Tax Credit for Natural Resources: The purpose of this tax credit is to promote the development of natural resources in Québec. The costs eligible under the credit are exploration costs, natural resources costs and the Canadian costs associated with renewable energy and the energy economy in Québec.
Environment related objective
To support the Canadian costs associated with renewable energy and the energy economy in Québec.
Measure description Coverage of the measure
Tax Credit for Natural Resources: The purpose of this tax credit is to promote the development of natural resources in Québec. The costs eligible under the credit are exploration costs, natural resources costs and the Canadian costs associated with renewable energy and the energy economy in Québec.
The tax credit is available to businesses that, during the tax year, have an establishment in Québec, operate a business there and incur eligible costs. The expression "eligible costs" mean, for a tax year, all the costs a company has incurred during the course of this year and which correspond to: (...) Costs related to renewable energies and energy conservation in Québec.
Type of measure
Tax credit
 ICS - HS Code
Subsidy amount
Repayment rates range from 15% to 38.75% before June 5, 2014, and from 12% to 38.75% thereafter.
 Implementation period
The program has been ongoing since 2001.
Keywords
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023
Biodiversity and ecosystem, Sustainable forestry…
Biodiversity and ecosystem, Sustainable forestry management
 Loans and financing Forestry, Other
Wildlife - Forest Program: The program offers…
Wildlife - Forest Program: The program offers financial assistance for wildlife protection and development initiatives in forest areas. It enables woodlot owners and forestry stakeholders to be better informed and supported technically in the management and conservation of the wildlife resources on wooded properties.
Environment related objective
To provide assistance for wildlife protection and development initiatives in forest areas
Measure description Coverage of the measure
Wildlife - Forest Program: The program offers financial assistance for wildlife protection and development initiatives in forest areas. It enables woodlot owners and forestry stakeholders to be better informed and supported technically in the management and conservation of the wildlife resources on wooded properties.
Eligible organizations are legally incorporated organizations that have a direct relationship with private woodlot owners (unions of forest producers, forestry groups, certified forestry advisors, development agencies, etc.) as well as wildlife conservation organizations that work in private forests.
Type of measure
Financial contribution
 ICS - HS Code
Subsidy amount
The assistance can cover up to 50% of a project's eligible costs or based on the applicable rates for certain types of initiatives (for example, herd management and voluntary habitat conservation).
 Implementation period
The program was revised in 2015 and is ongoing.
Keywords
Conservation
Forest
Wildlife
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023
Climate change mitigation and adaptation,…
Climate change mitigation and adaptation, Environmental goods and services promotion
 Grants and direct payments Forestry, Services
Wood Construction Innovation Program: The main…
Wood Construction Innovation Program: The main goal of the program is to increase the use of wood in the construction of new buildings and civil engineering structures, reduce GHG emissions from these structures and support innovation. (...)
Environment related objective
To increase the use of wood in the construction of new buildings and civil engineering structures and reduce GHG emissions from these structures
Measure description Coverage of the measure
Wood Construction Innovation Program: The main goal of the program is to increase the use of wood in the construction of new buildings and civil engineering structures, reduce GHG emissions from these structures and support innovation. (...)
An eligible project must include work that falls into one of the following categories: A. Design assistance: Activities related to a wood building or civil engineering project involving an innovation or requiring additional efforts due to the use of wood. (...) The approaches presented must be related to the use of wood and the reduction of GHG emissions. B. Innovative solutions for wood construction: Construction projects for wood buildings or civil engineering works involving an innovation deemed necessary (...) The project must demonstrate technological risk (e.g., request for equivalent measures) and GHG reduction potential.
Type of measure
Financial contribution
 ICS - HS Code
Subsidy amount
A grant covering up to 50% of eligible expenses for a maximum amount of $400,000; a grant covering up to 50% of eligible expenses for a maximum amount of $1,000,000.
 Implementation period
The program is in effect until March 31, 2024.
Keywords
Emissions
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023 Alternative and renewable energy Tax concessions Energy
Refundable Tax Credit for the Production of…
Refundable Tax Credit for the Production of Pyrolytic Oil in Québec: The purpose of the tax credit is to support the transformation and modernization of the bioenergy sector.
Environment related objective
To support the transformation and modernization of the bioenergy sector.
Measure description Coverage of the measure
Refundable Tax Credit for the Production of Pyrolytic Oil in Québec: The purpose of the tax credit is to support the transformation and modernization of the bioenergy sector.
The tax credit is available to businesses that produce pyrolytic oil.
Type of measure
Tax credit
 ICS - HS Code
Subsidy amount
Businesses can receive a tax credit for producing pyrolytic in Québec for each month of the taxation year that is equal to the applicable rate of $0.08 per litre multiplied by the lowest of the following amounts (...).
 Implementation period
The tax credit is available for the eligible pyrolytic oil production that occurred before April 1, 2023.
Keywords
Bio
Energy
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023 Waste management and recycling Grants and direct payments Energy
Saskatchewan Petroleum Research Incentive (SPRI):…
Saskatchewan Petroleum Research Incentive (SPRI): The SPRI provides an incentive to encourage field validation of new enhanced oil recovery projects and research, development or demonstration projects involving new technologies related to (...) waste disposal related to the oil or natural gas industries.
Environment related objective
To encourage new technologies related to waste disposal from the oil or natural gas industries.
Measure description Coverage of the measure
Saskatchewan Petroleum Research Incentive (SPRI): The SPRI provides an incentive to encourage field validation of new enhanced oil recovery projects and research, development or demonstration projects involving new technologies related to (...) waste disposal related to the oil or natural gas industries.
Eligible projects include R&D of field pilot projects involving enhanced oil recovery and, new technologies related to: (...) waste disposal from oil and natural gas activity, or environmental impact of oil and natural gas activity.
Type of measure
Foregone revenue
 ICS - HS Code
Subsidy amount
The program disbursed $27,545 in FY 2020/21 and $258,720 in FY 2021/22.
 Implementation period
The program began in 1998 but stopped accepting applications on March 31, 2019. As of March 31, 2022 all outstanding credits under the SPRI have been redeemed and the program is concluded.
Keywords
Environment
Waste
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023
Climate change mitigation and adaptation,…
Climate change mitigation and adaptation, Sustainable agriculture management
 Tax concessions Agriculture
Canadian Agricultural Partnership – Yukon: The…
Canadian Agricultural Partnership – Yukon: The purpose of the program is to strengthen the agriculture and agri-food sector.
Environment related objective
To support producers carrying out projects on o environmental sustainability and climate change
Measure description Coverage of the measure
Canadian Agricultural Partnership – Yukon: The purpose of the program is to strengthen the agriculture and agri-food sector.
The program offers rebates for projects carried out by producers, processors or retailers with a focus on: (...) o environmental sustainability and climate change;
Type of measure
Rebate grant
 ICS - HS Code
Subsidy amount
The total amount of funding credited during FY 2020/21 was $760,621 and during FY 2021/22 was $574,945.
 Implementation period
The program began in April 2018 and ended in March 2023.
Keywords
Climate
Environment
Sustainable
Subsidies and Countervailing Measures G/SCM/N/401/CHE Switzerland 2023 Climate change mitigation and adaptation Tax concessions Energy, Manufacturing
Refund of the CO2 levy (Art. 31 and Art. 32a of…
Refund of the CO2 levy (Art. 31 and Art. 32a of Federal Act on the Reduction of CO2 Emissions (CO2 Act) of 23 December 2011 (status as of 1 January 2020): (...) The CO2 Act allows for exemptions (refund of the levy) from the CO2 levy for energy intensive industries either by participation in the Emissions Trading Scheme (ETS) or by commitments to emission reductions (reduction obligation).
Environment related objective
To support companies that have participation in either Emissions Trading Scheme (ETS) or by commitments to emission reductions (reduction obligation).
Measure description Coverage of the measure
Refund of the CO2 levy (Art. 31 and Art. 32a of Federal Act on the Reduction of CO2 Emissions (CO2 Act) of 23 December 2011 (status as of 1 January 2020): (...) The CO2 Act allows for exemptions (refund of the levy) from the CO2 levy for energy intensive industries either by participation in the Emissions Trading Scheme (ETS) or by commitments to emission reductions (reduction obligation).
Reduction obligation: The refund of the CO2 levy is granted only to companies covering an activity referred to in Annex 7 of the CO2 Ordinance. Eligible companies have to commit to reducing greenhouse gas emissions on the basis of a fixed emissions reduction target. Small companies also have the possibility to set a target solely based on effective emissions reductions measures. If a company fails to fulfil its target, a sanction of CHF 125 for each excess tonne CO2eq emitted has to be paid and an emission reduction certificate or, from 2022, an emission allowance for each excess tonne has to be surrendered.
Type of measure
Refund of CO2 levy
 ICS - HS Code
Subsidy amount
The CO2 levy that was refunded by the Federal Office for Customs and Border Security to exempted companies (without mandatory EHS) was 97 CHF million in 2015, 139 CHF million in 2016, CHF 141 million in 2017, CHF 158 million in 2018, CHF 163 million in 2019, CHF 157 million in 2020 and 153 million in 2021. Data on the amount of refunds in 2022 is not yet available.
 Implementation period
2015 - 2024
Keywords
Emissions
Energy
Subsidies and Countervailing Measures G/SCM/N/401/CHE Switzerland 2023
Biodiversity and ecosystem, Sustainable forestry…
Biodiversity and ecosystem, Sustainable forestry management
 Loans and financing Forestry
Forestry: New system of fiscal equalization and…
Forestry: New system of fiscal equalization and division of tasks (NFE) between the federal government and the cantons: Compensation to forest owners for services rendered to the public. Subsidies are paid in accordance with the Federal Act on Forests (ForA). The principles of this financing system are indicated in Art. 35 ForA.
Environment related objective
To provide compensation to forest owners for services rendered to the public
Measure description Coverage of the measure
Forestry: New system of fiscal equalization and division of tasks (NFE) between the federal government and the cantons: Compensation to forest owners for services rendered to the public. Subsidies are paid in accordance with the Federal Act on Forests (ForA). The principles of this financing system are indicated in Art. 35 ForA.
The federal government and the cantons mainly provide comprehensive subsidies that favour the categories Protection Forest, Forest Biodiversity and Forest Management. Generally the contributions from the cantons are as least as high as those from the federal government. (...) The programme forest for the period 2020 2024 includes the sub programmes protection forest, forest biodiversity and forest management.
Type of measure
Indemnities and financial assistance
 ICS - HS Code
Subsidy amount
2021: CHF 181.7 million; 2022: CHF 182.7 million.
Implementation period
Starting 2008, four year programmes (2008 2011; 2012 2015; 2016 2019) were introduced. The current period is exceptionally a five year period (2020 2024).
Keywords
Bio
Forest
Subsidies and Countervailing Measures G/SCM/N/401/CHE Switzerland 2023 Alternative and renewable energy Grants and direct payments Energy
Investment grants for photovoltaic, hydropower…
Investment grants for photovoltaic, hydropower and biomass plants: Investment grants are an instrument that was developed by the Confederation for the purpose of encouraging renewable energy production. The grants are investment subsidies that cover a limited part of the investment costs of eligible projects: Photovoltaic systems: max. 30% of the investment costs (...)
Environment related objective
To encourage renewable energy production.
Measure description Coverage of the measure
Investment grants for photovoltaic, hydropower and biomass plants: Investment grants are an instrument that was developed by the Confederation for the purpose of encouraging renewable energy production. The grants are investment subsidies that cover a limited part of the investment costs of eligible projects: Photovoltaic systems: max. 30% of the investment costs (...)
The grants are provided to operators of new or significantly expanded or upgraded plants upon request and subject to available funds.
Type of measure
Grants in the form of investment subsidies
 ICS - HS Code
Subsidy amount
Photovoltaic systems: 2021: 370 Mio CHF, 2022: 270 Mio CHF;
Hydropower plants: 2021: 45 Mio CHF, 2022: 0 Mio CHF; Biomass plants: 2021: 0 Mio CHF, 2022: 0,5 Mio CHF
 Implementation period
The grant scheme is limited in time and expires at the end of 2030.
Keywords
Bio
Energy
Renewable