CRA confirms that a “qualified clean hydrogen project” must be expected to be operational for at least 20 years

CRA confirmed that a “clean hydrogen project” cannot qualify as a “qualified clean hydrogen project” where it is expected to be operational for less than 20 years, given that the Guidance Document used by NRCan requires the use of cumulative data representing the first 20 years of operation of the clean hydrogen project in determining expected carbon intensity.

Neal Armstrong. Summary of 20 November 2025 External T.I. 2025-1078901E5 under s. 127.48(6)(n).