Income Tax Regulations — 1104
enfouissement admissible ) eligible sewage treatment facility means a sewage treatment facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. ( installation admissible de traitement des eaux usées ) eligible transmission equipment means property (other than a building) that is transmission equipment of a taxpayer where (a) the transmission equipment is used in connection with eligible electrical generation equipment of the taxpayer; and (b) on annual basis (i) more than 75% of the electrical energy generated by the eligible electrical generation equipment is transmitted by the transmission equipment, and (ii) more than 75% of the electrical energy transmitted by the transmission equipment is generated by the eligible electrical generation equipment. ( matériel de transmission admissible ) eligible waste fuel means biogas, bio-oil, digester gas, landfill gas, municipal waste, plant residue, pulp and paper waste and wood waste. ( combustible résiduaire admissible ) eligible waste management facility means a waste management facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a province. ( installation admissible de gestion des déchets ) enhanced combined cycle system means an electrical generating system in which thermal waste from one or more natural gas compressor systems is recovered and used to contribute at least 20 per cent of the energy input of a combined cycle process in order to enhance the generation of electricity, but does not include the natural gas compressor systems. ( système à cycles combinés amélioré ) food and animal waste means organic waste that is disposed of in accordance with the laws of Canada or a province and that is (a) generated during the preparation or processing of food or beverage for human or animal consumption; (b) food or beverage that is no longer fit for human or animal consumption; or (c) animal remains. ( déchets alimentaires et animaux ) food waste [Repealed, 2010, c. 25, s. 76] fossil fuel means a fuel that is petroleum, natural gas or related hydrocarbons, basic oxygen furnace gas, blast furnace gas, coal, coal gas, coke, coke oven gas, lignite or peat. ( combustible fossile ) gaseous biofuel means a fuel produced all or substantially all from specified waste material that is a gas at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants gazeux ) landfill gas means a mixture of gases that are produced from the decomposition of organic waste and that are extracted from an eligible landfill site. ( gaz d’enfouissement ) liquid biofuel means a fuel produced all or substantially all from specified waste material or carbon dioxide that is a liquid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants liquides ) municipal waste means the combustible portion of waste material (other than waste material that is considered to be toxic or hazardous waste pursuant to any law of Canada or of a province) that is generated in Canada and that is accepted at an eligible landfill site or an eligible waste management facility and that, when burned to generate energy, emits only those fluids or other emissions that are in compliance with the law of Canada or of a province. ( déchets municipaux ) plant residue means residue of plants (not including wood waste and waste that no longer has the chemical properties of the plants of which it is a residue) that would otherwise be waste material. ( résidus végétaux ) producer gas means (a) in respect of a property of a taxpayer that becomes available for use by the taxpayer before 2025, fuel the composition of which, excluding its water content, is all or substantially all non-condensable gases that is generated primarily from eligible waste fuel or specified waste material using a thermo-chemical conversion process and that is not generated from any feedstock other than el