You're probably referring to the budget 2022 commitment to eventually introduce an investment tax credit of up to 30% for clean technology. The approach here will be to start discussing and do targeted outreach with experts to determine what types of technologies would qualify for that credit.
I would note that there's already some base in the tax system in this regard. For instance, in the previous budget, we introduced a 50% corporate income tax rate reduction for Canadian manufacturers of clean technology.
We also have what we call an accelerated capital cost allowance, which essentially provides firms the ability to write off certain assets more quickly. That allows for full write-offs for investment in clean energy technology, for instance. That's what we call class 43.2. and class 43.1.
I hope this answers your question.