Call to Action #91

Implement tax incentives for private sector and social investors.

Active Status

Call #91 is concise but multi-facing: it asks for tax incentives and names both private sector and social investors, the closest working language includes social finance, social purpose organizations, social finance intermediaries, refundable investment tax credits, clean economy tax credits, Indigenous ownership, and Indigenous equity participation.

The strongest direct evidence is current federal tax guidance for clean economy credits, especially the Clean Electricity Investment Tax Credit, which includes eligibility pathways for certain corporations owned by Aboriginal governments or similar Indigenous governing bodies. The strongest Indigenous-led applied evidence connects refundable investment tax credits to Indigenous renewable-energy project bankability, institutional-investor due diligence, and the capital gap facing Indigenous project owners.

The status is Active (Partial). Existing Canadian tax incentives can support Indigenous clean-electricity and clean-technology investment, but the identified activity is sector-specific and mainly tied to eligible project owners or claimants. It does not yet amount to a broad Indigenous-economy tax incentive for private-sector and social investors generally.