Income Tax Act — I-3.3 127.48
 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 ) 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 ) 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 ) 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 ) 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 ) eligible power purchase agreement means an agreement or other arrangement in writing that (a) allows, or will