Can you stack Electric Vehicle Affordability Program (EVAP) and Zero-Emission Vehicle 100% Deduction?
Yes. Electric Vehicle Affordability Program (EVAP) and Zero-Emission Vehicle 100% Deduction can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice. Together they reach up to $60K+ in potential value.
Electric Vehicle Affordability Program (EVAP)
A federal point-of-sale rebate of up to $5,000 on a new battery-electric or fuel-cell vehicle and up to $2,500 on a plug-in hybrid, for vehicles priced at $50,000 or less (no price cap on Canadian-made EVs). Businesses and organizations can claim up to 10 incentives over the five-year program. The dealership applies the discount at purchase or lease, so there is no separate application for most buyers.
Zero-Emission Vehicle 100% Deduction
Businesses that purchase a qualifying zero-emission vehicle (EV, hydrogen, plug-in hybrid) can deduct 100% of the cost in the year of purchase rather than depreciating over many years.
How to stack them
- 01Confirm you meet each program's eligibility on its own. Electric Vehicle Affordability Program (EVAP) and Zero-Emission Vehicle 100% Deduction are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.