In Part 1, Clean technology manufacturing ITC calculation, you must manually enter all the information in columns 100 to 125 and on line 150 to calculate the clean technology manufacturing ITC for each asset. However, if code 6, Clean technology manufacturing (Schedule 76), is selected in the Investment tax credit code drop-down list on a copy of Schedule 8 WORKCHART ADD (Jump Code: 8 WORKCHART ADD), the values in the Class, Description, Acquisition date and Adjusted capital cost fields in the Information relating to the property – CCA other than classes 10.1, 13 and 14 and Addition sections of this copy will then be transferred to columns 100, 105, 110 and 115 of a new row in Part 1 of Schedule 76.
In addition, this schedule applies when the corporation is resident in Canada and at least one of the following conditions is met:
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a value is entered on line 155 of Part 1; or
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a value is entered on line 245 of Part 2.
See also
T2 Corporation - Income Tax Guide
Clean Technology Manufacturing (CTM) Investment Tax Credit (ITC) – Canada.ca