This paper is concerned with closed orbits of non-smooth vector fields on the
plane. For a subclass of non-smooth vector fields we provide necessary and
sufficient conditions for the existence of canard kind solutions. By means of a
regularization we prove that the canard cycles are singular orbits of singular
perturbation problems which are limit periodic sets of a sequence of limit
cycles. Moreover, we generalize the Poincar\'e Index for non-smooth vector
fields.