GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 (a)
clean economy tax credit means (a) a CCUS tax credit (as defined in subsection 127.44(1)); (b) a clean technology investment tax credit (as defined in subsection 127.45(1)); (c) a clean hydrogen tax credit (as defined under section 127.48(1)); (d) a CTM investment tax credit (as defined under section 127.49(1)); or (e) a clean electricity investment tax credit (as defined in subsection 127.491(1)). ( crédit d’impôt pour l’économie propre )
Income Tax Act — I-3.3
limited partner has the meaning assigned by subsection 96(2.4) if that subsection were read without reference to “if the member’s partnership interest is not an exempt interest (within the meaning assigned by subsection (2.5)) at that time and”. ( commanditaire )
Income Tax Act — I-3.3 127.48
 taxpayer under subsection (26); or (b) of a taxable Canadian corporation because of subsection (27) and paid by the corporation by its filing-due date for its taxation year that includes the end of the fiscal period. Former member liability (28.1) If a particular taxpayer was, at the time that an amount is determined because of subsection (25) in respect of the partnership for a taxation year, no longer a member of the partnership, the particular taxpayer’s liability for tax because of subsection (28) is limited to the total of all amounts each of which is an amount determined for the particular taxpayer under subsection (2) because of its membership in the partnership. Interest on recovery tax (29) For the purpose of applying subsection 161(1) to an amount of tax payable because of subsection (18) (other than an amount payable because of subsection (8)), the balance-due day of a taxpayer is deemed to be the balance-due day of the taxation year for the related clean hydrogen tax credit under subsection (2). Credit after compliance period (30) For the purpose of applying subsection (2) in respect of a property acquired after the compliance period of a qualified clean hydrogen project of the taxpayer, the expected carbon intensity of the project is deemed to be the greater of the expected carbon intensity otherwise determined and the average actual carbon intensity for the compliance period of the project. Purpose (31) The purpose of this section is to encourage the investment of capital in the production of clean hydrogen and clean ammonia in Canada. Authority of the Minister of Natural Resources (32) For the purpose of determining whether a property is an eligible clean hydrogen property, the Clean Hydrogen Investment Tax Credit – Technical and Equipment Guidance Document published by the Department of Natural Resources is to apply conclusively with respect to engineering and scientific matters. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 37 2024, c. 17, s. 80 2026, c. 3, s. 55
Income Tax Act — I-3.3
actual carbon intensity means the carbon intensity of hydrogen that is produced by a qualified clean hydrogen project of a taxpayer, based on the actual inputs to the production of hydrogen and actual emissions from the production of hydrogen by the project. ( intensité carbonique réelle )
Income Tax Act — I-3.3
average actual carbon intensity means, for the compliance period of a clean hydrogen project, the number determined by the formula ((A × B) + (C × D) + (E × F) + (G × H) + (I × J)) ÷ K where A is the actual carbon intensity of the project for the first operating year of the compliance period; B is the quantity, in kilograms, of hydrogen produced by the project in the first operating year of the compliance period; C is the actual carbon intensity of the project for the second operating year of the compliance period; D is the quantity, in kilograms, of hydrogen produced by the project in the second operating year of the compliance period; E is the actual carbon intensity of the project for the third operating year of the compliance period; F is the quantity, in kilograms, of hydrogen produced by the project in the third operating year of the compliance period; G is the actual carbon intensity of the project for the fourth operating year of the compliance period; H is the quantity, in kilograms, of hydrogen produced by the project in the fourth operating year of the compliance period; I is the actual carbon intensity of the project for the fifth operating year of the compliance period; J is the quantity, in kilograms, of hydrogen produced by the project in the fifth operating year of the compliance period; and K is the total quantity, in kilograms, of hydrogen produced by the project during the compliance period. ( intensité carbonique réelle moyenne )
Income Tax Act — I-3.3
captured carbon has the same meaning as in subsection 127.44(1). ( carbone capté )
Income Tax Act — I-3.3
carbon dioxide equivalent means the carbon dioxide emissions that would be required to produce a warming effect equivalent to the emissions of any specified greenhouse gas, as determined in accordance with the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada over an assessment period of 100 years. ( équivalent en dioxyde de carbone )
Income Tax Act — I-3.3
carbon intensity means the quantity in kilograms of carbon dioxide equivalent per kilogram of hydrogen produced. ( intensité carbonique )
Income Tax Act — I-3.3
CCUS process has the same meaning as in subsection 127.44(1). ( processus de CUSC )
Income Tax Act — I-3.3
CFR carbon intensity means carbon intensity as defined in subsection 1(1) of the Clean Fuel Regulations . ( intensité carbonique selon le RCP )
Income Tax Act — I-3.3
clean ammonia means ammonia produced from clean hydrogen. ( ammoniac propre )
Income Tax Act — I-3.3 (a)
clean ammonia equipment means equipment that is used solely for the purpose of producing ammonia, including equipment for (a) converting hydrogen into ammonia; (b) heat recovery and conversion; (c) nitrogen generation; (d) feed storage (unless the feed is stored hydrogen) and feed compression; and (e) on-site refrigeration, transportation and storage of ammonia. ( matériel pour ammoniac propre )
Income Tax Act — I-3.3
clean hydrogen means hydrogen produced, whether solely or in conjunction with other gases, that has a carbon intensity of less than four. ( hydrogène propre )
Income Tax Act — I-3.3 (a)
clean hydrogen project of a taxpayer means a project involving (a) the operation of eligible clean hydrogen property; (b) the production of clean hydrogen; and (c) if applicable, the production of clean ammonia that uses a feedstock of clean hydrogen produced by the project. ( projet pour l’hydrogène propre )
Income Tax Act — I-3.3 (a)
clean hydrogen project plan means a plan for a clean hydrogen project of a taxpayer that (a) includes a front-end engineering design study (or an equivalent study as determined by the Minister of Natural Resources) for the project; (b) sets out the expected sources of electricity to be consumed in connection with the project, including sources described in any eligible power purchase agreements; (c) sets out the expected carbon intensity of the hydrogen to be produced by the project (i) determined in accordance with subsection (6), and (ii) supported by a report prepared by a qualified validation firm in respect of the project that includes attestations by the firm that (A) the assumptions in the modelling of the expected carbon intensity are reasonable, and (B) the expected carbon intensity has been determined in accordance with the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada; (d) if the project is intended to produce clean ammonia, demonstrates (i) that the project can reasonably be expected to have sufficient hydrogen production capacity to satisfy the needs of the taxpayer’s ammonia production facility, and (ii) if the taxpayer’s hydrogen production facility and its ammonia production facility are not co-located, the feasibility of transporting hydrogen between the facilities; (e) contains any information required in guidelines published by the Minister of Natural Resources, including the Clean Hydrogen Investment Tax Credit – Validation and Verification Guidance Document ; and (f) is filed by the taxpayer with the Minister of Natural Resources, in the form and manner determined by the Minister of Natural Resources. ( plan de projet pour l’hydrogène propre )
Income Tax Act — I-3.3 (a)
clean hydrogen tax credit of a qualifying taxpayer for a taxation year means (a) the total of all amounts each of which is the specified percentage of the capital cost to the taxpayer of an eligible clean hydrogen property that is acquired by the taxpayer in the year; and (b) the total of all amounts required by subsection (12) to be added in computing the taxpayer’s clean hydrogen tax credit at the end of the year. ( crédit d’impôt pour l’hydrogène propre )
Income Tax Act — I-3.3
compliance period in respect of a clean hydrogen project of a taxpayer, means the period of time beginning on the first day of the compliance period of the project and ending on the last day of the fifth operating year of the project. ( période de conformité )
Income Tax Act — I-3.3 (a)
dual-use electricity and heat equipment means equipment that is part of a clean hydrogen project (excluding electricity generation equipment that supports the project indirectly by way of an electrical utility grid), that supports the production of hydrogen from eligible hydrocarbons and that (a) generates electrical energy, heat energy or a combination of electrical and heat energy, and more than 50% of either the electrical energy or heat energy that is expected to be produced over the first 20 years of the project’s operations, based on the most recent clean hydrogen project plan, is expected to support (i) a qualified CCUS project, unless the equipment uses fossil fuels and emits carbon dioxide that is not subject to capture by a CCUS process, or (ii) a qualified clean hydrogen project, unless the equipment uses fossil fuels and emits carbon dioxide that is not subject to capture by a CCUS process; or (b) is equipment that directly transmits electrical energy from equipment described in paragraph (a) to a qualified clean hydrogen project and more than 50% of the electrical energy to be transmitted by the equipment over the first 20 years of the project’s operations, based on the most recent clean hydrogen project plan, is expected to support the qualified CCUS project or qualified clean hydrogen project. ( matériel pour électricité et chaleur à double usage )
Income Tax Act — I-3.3
dual-use hydrogen and ammonia equipment means equipment that is part of a clean hydrogen project and that is used for the generation of oxygen or nitrogen to be used all or substantially all in hydrogen and ammonia production for the project. ( matériel pour hydrogène et ammoniac à double usage )
Income Tax Act — I-3.3 (a)
eligible clean hydrogen property means property, other than excluded property, that (a) is acquired by a qualifying taxpayer and becomes available for use in respect of a qualified clean hydrogen project of the taxpayer in Canada on or after March 28, 2023, determined without reference to subsection (5); (b) has not been used, or acquired for use or lease, by any person or partnership for any purpose whatever before it was acquired by the taxpayer; and (c) is property situated in Canada (i) that is used all or substantially all to produce hydrogen through electrolysis of water, including electrolysers, rectifiers, purification equipment, water treatment and conditioning equipment and equipment used for hydrogen compression and storage, (ii) that is used all or substantially all to produce hydrogen from eligible hydrocarbons, including pre-reformers, auto-thermal reformers, steam methane reformers, pre-heating equipment, syngas coolers, shift reactors, purification equipment, fired heaters, water treatment and conditioning equipment, equipment used in hydrogen compression and storage of hydrogen, oxygen production equipment and methanators, (iii) that is (A) clean ammonia equipment, (B) dual-use electricity and heat equipment, (C) dual-use hydrogen and ammonia equipment, or (D) project support equipment, (iv) that is physically and functionally integrated with equipment described in any of subparagraphs (i) to (iii) and that is ancillary equipment used solely to support the functioning of equipment described in any of subparagraphs (i) to (iii) within a hydrogen or ammonia production process as part of (A) an electrical system, (B) a feed supply system, (C) a fuel supply system, (D) a liquid delivery and distribution system, (E) a cooling system, (F) a process material storage and handling and distribution system, (G) a process venting system, (H) a process waste management system, or (I) a utility air or nitrogen distribution system, (v) that is equipment used for system safety and integrity, or as part of a control or monitoring system, solely to support equipment described in any of subparagraphs (i) to (iv), or (vi) that is incorporated into another property that would not otherwise be described in subparagraphs (i) to (v) if the incorporation causes the other property to satisfy the description in any of subparagraphs (i) to (v). ( bien admissible pour l’hydrogène propre )
Income Tax Act — I-3.3 (a)
eligible electricity generation source means, at any time, an electricity generation source that is (a) wind; (b) solar; (c) hydro; (d) nuclear; or (e) geothermal or tidal, if, at that time, (i) a technology-specific input carbon intensity for the generation source is available in the Fuel LCA Model, and (ii) guidance in respect of the generation source is included in the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada. ( source admissible de production d’électricité )
Income Tax Act — I-3.3 (a)
eligible hydrocarbon means, at any time, (a) natural gas; (b) a substance sourced all or substantially all from raw natural gas; (c) an eligible renewable hydrocarbon; or (d) a substance that is (i) a by-product from processing one or more substances described in paragraph (a) or (b), and (ii) included in the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada at that time. ( hydrocarbure admissible )
Income Tax Act — I-3.3 (a)
eligible pathway means the production of hydrogen (a) from electrolysis of water; or (b) from the reforming or partial oxidation of eligible hydrocarbons, with carbon dioxide captured using a CCUS process. ( méthode admissible )
Income Tax Act — I-3.3 (a)
eligible power purchase agreement means an agreement or other arrangement in writing that (a) allows, or will allow, a taxpayer to purchase electricity from an eligible electricity generation source (including incremental nameplate capacity) that (i) first commenced electricity generation on or after both (A) November 3, 2022, and (B) the earlier of the day that is (I) 24 months before the taxpayer’s first clean hydrogen project plan is filed with the Minister of Natural Resources, and (II) 36 months before the day on which hydrogen is first produced by the relevant clean hydrogen project of the taxpayer, and (ii) is located in (A) the same province as the clean hydrogen project and is connected to the electricity grid of that province, (B) the exclusive economic zone of Canada and is directly connected to the grid of the province in which the project is located, or (C) another province that has a provincial grid that is directly connected to the grid of the province in which the project is located, if the taxpayer has arranged for the necessary interprovincial transmission; (b) grants, or will grant, the taxpayer the sole and exclusive right to the environmental attributes associated with the electricity; and (c) is entered into by the taxpayer for the primary purpose of operating the taxpayer’s clean hydrogen project during all or any portion of the first 20 years of the project’s operations. ( entente pour l’achat d’électricité admissible )
Income Tax Act — I-3.3 (a)
eligible renewable hydrocarbon , in respect of a taxpayer, means a substance (a) that is produced from non-fossil carbon; (b) in respect of which a CFR carbon intensity can be determined under the Clean Fuel Regulations ; (c) that is included in the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada at the time that the taxpayer files its most recent clean hydrogen project plan with the Minister of Natural Resources; (d) that is sourced from a facility that first commenced production of the substance on or after both (i) November 3, 2022, and (ii) the earlier of the day that is (A) 24 months before the taxpayer’s first clean hydrogen project plan is filed with the Minister of Natural Resources, and (B) 36 months before the day on which hydrogen is first produced by the relevant clean hydrogen project of the taxpayer; (e) that, if acquired by the taxpayer under an agreement, the agreement grants, or will grant, the taxpayer the sole and exclusive right to the environmental attributes associated with the substance; and (f) that is acquired or produced by the taxpayer for the sole purpose of operating the clean hydrogen project during all or any portion of the first 20 years of the project’s operations. ( hydrocarbure renouvelable admissible )
Income Tax Act — I-3.3 (a)
excluded property means property that is (a) included in Class 57 or 58 of Schedule II to the Income Tax Regulations ; (b) equipment used for the off-site transmission, transportation or distribution of hydrogen or ammonia; (c) equipment used to prepare hydrogen for transport, including liquefaction equipment and equipment used to compress hydrogen to levels suitable for transportation; (d) an automotive vehicle or related refuelling or charging equipment; (e) a building or other structure; (f) construction equipment, furniture or office equipment; or (g) equipment used for off-site storage. ( bien exclu )
Income Tax Act — I-3.3
expected carbon intensity means the carbon intensity of hydrogen that is expected to be produced by a particular clean hydrogen project of a taxpayer, as documented in the taxpayer’s clean hydrogen project plan in respect of the project. ( intensité carbonique attendue )
Income Tax Act — I-3.3 (a)
first day of the compliance 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 )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3
government assistance has the same meaning as in subsection 127(9). ( aide gouvernementale )
Income Tax Act — I-3.3
ineligible use has the same meaning as in subsection 127.44(1). ( utilisation non admissible )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3
qualified CCUS project has the same meaning as in subsection 127.44(1). ( projet de CUSC admissible )
Income Tax Act — I-3.3 (a)
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 contained in the taxpayer’s most recent clean hydrogen project plan (i) is determined in accordance with subsection (6), and (ii) can reasonably be expected to be achieved based on the project design; and (c) if the project is intended to produce clean ammonia, the taxpayer has demonstrated (i) that the project can reasonably be expected to have sufficient hydrogen production capacity to satisfy the needs of the taxpayer’s ammonia production facility, and (ii) if the taxpayer’s hydrogen production facility and its ammonia production facility are not co-located, the feasibility of transporting hydrogen between the facilities. ( projet admissible pour l’hydrogène propre )