![Accelerated Investment Incentive for Solar and Renewables in Canada](https://i0.wp.com/www.dandelionrenewables.com/wp-content/uploads/2018/12/Hank-Binnema-.jpg?fit=750%2C400&ssl=1)
- Pro-rated basis for short taxation years rules apply.
- The half-year rule suspended.
- The requirement to qualify for neither the taxpayer nor a non-arm’s-length person previously owned the property; and
- The property cannot be transferred to the taxpayer on “rollover” basis, which means the tax benefit is not transferable.
- Renewable energy source as wind power, solar power, small hydro, geothermal, wave or tidal energy:
- A solar cell or PV module or solar collector that is integrated into a building, with exception of a window.