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Canada Makes Enhanced Oil Recovery Eligible for Carbon-Capture Tax Credit

The change links a climate incentive to oil extraction, testing Ottawa’s balance between emissions goals vs energy security.

Overview

  • The Spring Economic Update released Tuesday makes enhanced oil recovery eligible for the federal carbon-capture investment tax credit, reversing a 2025 pledge to exclude it.
  • Enhanced oil recovery injects captured carbon dioxide into oilfields to raise pressure so more oil flows, with some of the CO2 left underground.
  • The measure takes effect immediately and is projected to raise $395 million in federal revenue over the next three years.
  • Projects using EOR qualify for lower credit rates of 25% for capture equipment and 18.75% for transport and storage, and are limited to provinces with rules that ensure permanent CO2 storage such as Alberta, British Columbia and Saskatchewan.
  • Environmental groups call the move a subsidy for more oil production, industry groups say it will unlock investment, and Finance Minister François‑Philippe Champagne says it will help store more carbon.