Today's environmental requirements for energy efficiency call for better management of electrical energy with minimum leakage at all levels: from DC phone chargers to power transmission via electrical vehicles. Wide bandgap (WBG) semiconductors are better suited for high-voltage and low-loss power devices than traditional Si-based power devices. The most commonly used are SiC, GaN and diamond with bandgap values of 3.2 eV, 3.4 eV and 5.5 eV respectively. However, the challenge of producing these competitive materials economically and efficiently remains. The ability to transfer only a thin layer of high-quality WBG material on a substrate that offers either the advantage of being less expensive or the advantage of its own function (thermal, electrical or insulating.) is therefore very interesting. The Smart CutT process combines an ion implantation step with a bonding step and allows to create a structure that otherwise could not be made using deposition techniques. Relatively new direct covalent bonding techniques now make it possible to relax the draconian characteristics imposed on surfaces and substrates to enable such bonding with materials renowned for their outstanding properties. This opens up new possibilities in terms of assembly.