Income Tax Act — I-3.3 127.48
ance period means, in respect of a clean hydrogen project of a taxpayer, (a) unless paragraph (b) or (c) applies, the particular day that is 120 days after the day on which hydrogen is first produced by the project; (b) if the taxpayer files an election in prescribed form and manner with the Minister with its return of income for the taxation year that includes the particular day referred to in paragraph (a), the day that is one year after the particular day; or (c) if the taxpayer has filed an election under paragraph (b) and files a second election in prescribed form and manner with the Minister with its return of income for the taxation year that includes the day referred to in paragraph (b), the day that is two years after the particular day referred to in paragraph (a). ( premier jour de la période de conformité ) Fuel LCA Model means the Government of Canada’s Fuel Life Cycle Assessment Model that is published by the Minister of the Environment. ( modèle ACV des combustibles ) government assistance has the same meaning as in subsection 127(9). ( aide gouvernementale ) ineligible use has the same meaning as in subsection 127.44(1). ( utilisation non admissible ) input carbon intensity in relation to a fuel, energy source or material input, means the quantity in kilograms of carbon dioxide equivalent per unit of fuel, energy source or material input that is released over the life cycle of that fuel, energy source or material input. ( intensité carbonique entrante ) non-government assistance has the same meaning as in subsection 127(9). ( aide non gouvernementale ) non-hydrogen or ammonia use means a use of a particular property at a particular time that would, if the property were acquired at that time, result in the property not being an eligible clean hydrogen property , determined without reference to paragraph (b) of that definition. ( utilisation autre que pour l’hydrogène ou l’ammoniac ) operating year means each cumulative 365-day period, the first of which begins on the first day of the compliance period of a taxpayer’s clean hydrogen project, disregarding any period during which the project is not operating. ( année d’exploitation ) preliminary clean hydrogen work activity means an activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of eligible clean hydrogen property in respect of the taxpayer’s clean hydrogen project including, but not limited to, a preliminary activity that is (a) obtaining permits or regulatory approvals; (b) performing front-end design or engineering work, including front-end engineering design studies (or equivalent studies as determined by the Minister of Natural Resources) but excluding detailed design or engineering work in relation to eligible clean hydrogen property; (c) conducting feasibility studies or pre-feasibility studies (or equivalent studies as determined by the Minister of Natural Resources); (d) conducting environmental assessments; or (e) clearing or excavating land, except excavation directly related to the installation of eligible clean hydrogen property. ( travaux préliminaires pour l’hydrogène propre ) project support equipment means equipment that directly supports a qualified clean hydrogen project by (a) transmitting electrical energy from on-site electrical generation equipment directly to the project; (b) distributing electrical energy or heat energy; or (c) delivering, collecting, recovering, treating or recirculating water, or a combination of those activities. ( matériel de soutien du projet ) qualified CCUS project has the same meaning as in subsection 127.44(1). ( projet de CUSC admissible ) qualified clean hydrogen project means a clean hydrogen project of a taxpayer, as described in the taxpayer’s clean hydrogen project plan, where the Minister of Natural Resources has confirmed in writing that (a) the hydrogen will be produced from an eligible pathway; (b) the expected carbon intensity cont