Income Tax Regulations — 5202
t, including solar thermal collectors, photovoltaic solar arrays and custom supporting structures or frames, but excluding passive solar heating equipment, (B) wind energy conversion equipment, including wind turbine towers, nacelles and rotor blades, (C) water energy conversion equipment, including hydroelectric, water current, tidal and wave energy conversion equipment, (D) geothermal energy equipment, (E) equipment for a ground source heat pump system, (E.1) air-source heat pump equipment designed for space or water heating, (F) electrical energy storage equipment used for storage of renewable energy or for providing grid-scale storage or other ancillary services, including battery, compressed air and flywheel storage systems, (G) equipment used to charge, or to dispense hydrogen to, property included in clause (J), (H) equipment used for the production of hydrogen by electrolysis of water, (I) equipment that is a component of property included in clauses (A) to (H) or (L) to (O), if such equipment is purpose-built or designed exclusively to form an integral part of that property, (J) property that (I) would be a zero-emission vehicle (as defined in subsection 248(1) of the Act if that definition were read without reference to its paragraphs (b) to (d)), or (II) is described in subparagraph (a)(i) of Class 56 of Schedule II, (K) integral components of the powertrain of property included in clause (J), including batteries or fuel cells, (L) nuclear energy equipment, (M) heavy water used for nuclear energy generation, (N) nuclear fuels used for nuclear energy generation, and (O) nuclear fuel rods, and (ii) not the manufacturing or processing of general purpose components or equipment which components or equipment are suitable for integration into property other than property described in subparagraph (i); (b) qualified activities that are performed in connection with production in Canada of (i) hydrogen by electrolysis of water, (ii) gaseous biofuel (as defined in subsection 1104(13)), (iii) liquid biofuel (as defined in subsection 1104(13)), and (iv) solid biofuel (as defined in subsection 1104(13)); and (c) the conversion of a vehicle, performed in Canada, into a property described in clause (a)(i)(J); ( activités admissibles de fabrication de technologies à zéro émission ) rental cost of a property means the rents incurred for the use of that property; ( coût de location ) resource profits has the meaning assigned by section 1204; ( bénéfices relatifs à des ressources ) salaries and wages means salaries, wages and commissions, but does not include any other type of remuneration, any superannuation or pension benefits, any retiring allowances or any amount referred to in section 6 or 7 of the Act; ( traitements et salaires ) specified percentage for a taxation year means (a) where the year commences after 1998, 100%, and (b) in any other case, the total of (i) that proportion of 10% that the number of days in the year that are in 1990 is of the number of days in the year, (ii) that proportion of 20% that the number of days in the year that are in 1991 is of the number of days in the year, (iii) that proportion of 30% that the number of days in the year that are in 1992 is of the number of days in the year, (iv) that proportion of 50% that the number of days in the year that are in 1993 is of the number of days in the year, (v) that proportion of 64.3% that the number of days in the year that are in 1994 is of the number of days in the year, (vi) that proportion of 71.4% that the number of days in the year that are in 1995 is of the number of days in the year, (vii) that proportion of 78.6% that the number of days in the year that are in 1996 is of the number of days in the year, (viii) that proportion of 85.7% that the number of days in the year that are in 1997 is of the number of days in the year, (ix) that proportion of 92.9% that the number of days in the year that are in 1998 is of the number of days in the year, and (