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Investment Prospectus

Property-tax-secured, audit-verified clean energy improvement financing

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This prospectus is provided for informational purposes only and does not constitute an offer to sell or solicitation of an offer to buy securities. Consult qualified legal and financial advisors before making investment decisions.

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Program Structure

The Clean Energy Improvement Program (CEIP) is established under Alberta legislation and provides a framework for property-tax-backed financing of building energy upgrades.

Legislative Foundation

CEIP was created by Bill 10, An Act to Enable Clean Energy Improvements (SA 2018, c 6), which amended the Municipal Government Act to add Division 6.1. This legislation authorizes municipalities to establish clean energy improvement programs, impose energy improvement taxes, and designate program administrators.

A critical feature of the legislation: municipal borrowing for CEIP does not count against municipal debt limits under the MGA, creating a clean financing channel that does not compete with other municipal capital needs.

DRC Designation

Deep Retrofit Capital Inc. was designated as a CEIP Program Administrator by Ministerial Order 16/2025, signed October 23, 2025 under the Emissions Management and Climate Resilience Act. DRC is mandated to work with all interested municipalities across Alberta.

DRC operates a 100% private-capital model. Zero public funds are involved. All project capital is sourced from private investors and repaid through the property tax collection mechanism.

Tax-Backed Financing

Under CEIP, the municipality imposes an energy improvement tax on the participating property. This tax is collected alongside regular property taxes and remitted to DRC for distribution to investors. The tax obligation is attached to the property (not the owner), runs with the land, and is secured by a lien registered on the property's land title.

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Security Structure

Multiple layers of security protect investor capital throughout the lifecycle of every CEIP project.

Property Tax Lien

Every CEIP agreement is registered as a lien on the property's land title. This creates a first-priority security interest that is legally enforceable and publicly recorded.

Municipal Tax Collection

Repayment is collected through the municipal property tax system -- the same mechanism used for general property taxes. Municipalities have robust, well-established collection processes with strong historical collection rates.

Obligation Runs with the Land

The CEIP tax obligation is attached to the property, not the owner. If the property is sold, the obligation transfers to the new owner. This eliminates the risk of owner default through sale.

Audit Verification

DRC requires ASHRAE-standard energy audits before and after every project. Pre-project audits verify viability and projected savings. Post-project audits verify actual performance. This provides measurable, verifiable outcomes for every dollar deployed.

Rescission Period

Property owners have a 10 business days rescission period after signing a CEIP agreement. This ensures informed consent and reduces the risk of disputes or defaults arising from buyer's remorse.

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Revenue Model

DRC generates revenue through a combination of administration fees, application fees, and interest spread on deployed capital.

Revenue Source Structure Regulatory Basis
Administration Fee Maximum 5% of total capital cost Alta Reg 212/2018
Residential Application Fee $100 per application DRC fee schedule
Farm Application Fee $200 per application DRC fee schedule
Non-Residential Application Fee $500 per application DRC fee schedule
Interest Spread Margin between cost of capital and CEIP rate Market-based

Incidental costs (legal, registration, audit fees) are capped at a maximum of 15% of total capital cost under regulation.

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Capital Deployment

DRC deploys capital through a structured process that aggregates individual CEIP projects into investment-grade instruments.

Project Aggregation

Individual CEIP projects are aggregated by property type, geography, and risk profile into pools suitable for structured investment products. Diversification within pools reduces single-project exposure.

Bond Structure

Aggregated project pools are structured into bond instruments backed by the underlying property tax liens. Each bond is supported by the municipal tax collection revenue stream and title-registered liens.

Funding Pools

Capital is maintained in funding pools aligned to deployment timelines. As municipalities adopt CEIP bylaws and applications are approved, capital is drawn from pools to fund approved projects.

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Property Types and Limits

DRC is designated to serve all property types across Alberta. Each type has specific funding limits, application fees, and audit requirements.

Property Type Maximum Funding Application Fee Pre-Project Audit Post-Project Audit
Residential $50,000 $100 Simplified energy assessment Energy evaluation
Commercial $1,000,000 $500 ASHRAE Level 3 energy audit ASHRAE Level 2 energy audit (1 year post-completion)
Farm $300,000 $200 ASHRAE Level 3 energy audit (agriculture-adapted) ASHRAE Level 2 energy audit (1 year post-completion)
Non-Designated Industrial $1,000,000 $500 ASHRAE Level 3 energy audit ASHRAE Level 2 energy audit (1 year post-completion)

$1,000,000 (projects exceeding $1M require Minister and council approval). Energy audit requirements are a DRC policy choice for private-capital de-risking. Regulation 7.3 permits the program administrator to define the scope of assessment requirements.

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Regulatory Framework

CEIP operates under established Alberta legislation with a clear regulatory framework governing program administration, eligible improvements, and financial controls.

Regulation Citation Relevance
An Act to Enable Clean Energy Improvements (Bill 10) SA 2018, c 6 The foundational enabling legislation (assented June 11, 2018) that amended the Municipal Government Act to create Division 6.1, authorizing municipalities to establish clean energy improvement programs, impose energy improvement taxes, and designate program administrators. Municipal borrowing for CEIP does not count against municipal debt limits.
Clean Energy Improvements Regulation Alta Reg 212/2018 Core CEIP regulation establishing the program framework, eligible improvements, contractor requirements, application process, agreement terms, and monitoring obligations. Came into force January 1, 2019.
CEIP Amendment Regulation Alta Reg 153/2020 Updates and amendments to the original regulation, expanding scope and clarifying procedures.
Municipal Government Act, Division 6.1 RSA 2000, c.M-26 The sections of the MGA added by Bill 10, providing municipalities authority to establish CEIP programs, impose energy improvement taxes, and enter agreements with program administrators.
Emissions Management and Climate Resilience Act SA 2003, c.E-7.8 Provides the Minister with authority to designate program administrators and establish climate-related programs.
Freedom of Information and Protection of Privacy Act RSA 2000, c.F-25 Governs data collection, use, disclosure, and protection requirements for all program participant information.

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