GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Regulations — (A)
(A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy, and
Income Tax Regulations — (B)
(B) consists of a wind-driven turbine, electrical generating equipment and related equipment, including (I) control and conditioning equipment, (II) support structures, (III) a powerhouse complete with other ancillary equipment, and (IV) eligible transmission equipment,
Income Tax Regulations — (III)
(III) a powerhouse complete with other ancillary equipment, and
Income Tax Regulations — Income Tax Regulations
other than distribution equipment, auxiliary electrical generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that Class were read without reference to its subparagraph (a.1)(i),
Income Tax Regulations — (vi)
(vi) fixed location photovoltaic equipment that is used by the taxpayer, or a lessee of the taxpayer, primarily for the purpose of generating electrical energy from solar energy if the equipment consists of solar cells or modules and related equipment including inverters, control and conditioning equipment, support structures and eligible transmission equipment, but not including (A) a building or a part of a building (other than a solar cell or module that is integrated into a building), (B) auxiliary electrical generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that Class were read without reference to its subparagraph (a.1)(i), and (C) distribution equipment,
Income Tax Regulations — (A)
(A) a building or a part of a building (other than a solar cell or module that is integrated into a building),
Income Tax Regulations — (B)
(B) auxiliary electrical generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that Class were read without reference to its subparagraph (a.1)(i), and
Income Tax Regulations — (vii)
(vii) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy or heat energy, or both electrical and heat energy, solely from geothermal energy, including such equipment that consists of piping (including above or below ground piping and the cost of completing a well (including the wellhead and production string), or trenching, for the purpose of installing that piping), pumps, heat exchangers, steam separators, electrical generating equipment, eligible transmission equipment and ancillary equipment used to collect the geothermal heat, but not including buildings, distribution equipment, equipment described in subclause (i)(A)(II), property otherwise included in Class 10 and property that would be included in Class 17 if that Class were read without reference to its paragraph (a.1),
Income Tax Regulations — (viii)
(viii) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of collecting landfill gas or digester gas, including such equipment that consists of piping (including above or below ground piping and the cost of drilling a well, or trenching, for the purpose of installing that piping), fans, compressors, storage tanks, heat exchangers and related equipment used to collect gas, to remove non-combustibles and contaminants from the gas or to store the gas, but not including pollution abatement equipment and property otherwise included in Class 10 or 17,
Income Tax Regulations — (ix)
(ix) equipment that (A) is used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, not using any fuel other than eligible waste fuel, fossil fuel, producer gas or a combination of those fuels, (B) uses fuel of which no more than 25% of the energy content (expressed as the higher heating value of the fuel) is from fossil fuel, as determined on an annual basis, (C) may include (I) fuel handling equipment used to upgrade the combustible portion of the fuel, (II) control, feedwater and condensate systems, and (III) other ancillary equipment, and (D) does not include (I) equipment used for the purpose of producing heat energy to operate electrical generating equipment, (II) buildings or other structures, (III) heat rejection equipment (such as condensers and cooling water systems), (IV) fuel storage facilities, (V) other fuel handling equipment, (VI) property otherwise included in Class 10 or 17, and (VII) pollution abatement equipment,
Income Tax Regulations — (A)
(A) is used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, not using any fuel other than eligible waste fuel, fossil fuel, producer gas or a combination of those fuels,
Income Tax Regulations — (B)
(B) uses fuel of which no more than 25% of the energy content (expressed as the higher heating value of the fuel) is from fossil fuel, as determined on an annual basis,
Income Tax Regulations — (C)
(C) may include (I) fuel handling equipment used to upgrade the combustible portion of the fuel, (II) control, feedwater and condensate systems, and (III) other ancillary equipment, and
Income Tax Regulations — (I)
(I) fuel handling equipment used to upgrade the combustible portion of the fuel,
Income Tax Regulations — (II)
(II) control, feedwater and condensate systems, and
Income Tax Regulations — (D)
(D) does not include (I) equipment used for the purpose of producing heat energy to operate electrical generating equipment, (II) buildings or other structures, (III) heat rejection equipment (such as condensers and cooling water systems), (IV) fuel storage facilities, (V) other fuel handling equipment, (VI) property otherwise included in Class 10 or 17, and (VII) pollution abatement equipment,
Income Tax Regulations — (I)
(I) equipment used for the purpose of producing heat energy to operate electrical generating equipment,
Income Tax Regulations — (III)
(III) heat rejection equipment (such as condensers and cooling water systems),
Income Tax Regulations — (VI)
(VI) property otherwise included in Class 10 or 17, and
Income Tax Regulations — (x)
(x) an expansion engine with one or more turbines, or cylinders, that convert the compression energy in pressurized natural gas into shaft power that generates electricity, including the related electrical generating equipment and ancillary controls, where the expansion engine (A) is part of a system that is installed (I) on a distribution line of a distributor of natural gas, or (II) on a branch distribution line of a taxpayer primarily engaged in the manufacturing or processing of goods for sale or lease if the branch line is used to deliver natural gas directly to the taxpayer’s manufacturing or processing facility, and (B) is used instead of a pressure reducing valve,
Income Tax Regulations — (A)
(A) is part of a system that is installed (I) on a distribution line of a distributor of natural gas, or (II) on a branch distribution line of a taxpayer primarily engaged in the manufacturing or processing of goods for sale or lease if the branch line is used to deliver natural gas directly to the taxpayer’s manufacturing or processing facility, and
Income Tax Regulations — (I)
(I) on a distribution line of a distributor of natural gas, or
Income Tax Regulations — (II)
(II) on a branch distribution line of a taxpayer primarily engaged in the manufacturing or processing of goods for sale or lease if the branch line is used to deliver natural gas directly to the taxpayer’s manufacturing or processing facility, and
Income Tax Regulations — (B)
(B) is used instead of a pressure reducing valve,
Income Tax Regulations — (xi)
(xi) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce liquid biofuel, including storage, materials handling and ash-handling equipment and equipment used to remove non-combustibles and contaminants from the fuels produced, but not including (A) equipment used to produce spent pulping liquor, (B) equipment used for the collection or transportation of specified waste material or carbon dioxide, (C) equipment used for the transmission or distribution of liquid biofuel, (D) property that would otherwise be included in Class 17, (E) automotive vehicles, (F) buildings or other structures, and (G) pollution abatement equipment,
Income Tax Regulations — (A)
(A) equipment used to produce spent pulping liquor,
Income Tax Regulations — (B)
(B) equipment used for the collection or transportation of specified waste material or carbon dioxide,
Income Tax Regulations — (C)
(C) equipment used for the transmission or distribution of liquid biofuel,
Income Tax Regulations — (D)
(D) property that would otherwise be included in Class 17,
Income Tax Regulations — (xii)
(xii) fixed location fuel cell equipment used by the taxpayer, or by a lessee of the taxpayer, that uses hydrogen generated only from ancillary electrolysis equipment (or, if the fuel cell is reversible, the fuel cell itself) using electricity all or substantially all of which is generated by using kinetic energy of flowing water or wave or tidal energy or by geothermal, photovoltaic, wind energy conversion, or hydro-electric equipment, of the taxpayer or the lessee, and equipment ancillary to the fuel cell equipment other than buildings or other structures, transmission equipment, distribution equipment, auxiliary electrical generating equipment and property otherwise included in Class 10 or 17,
Income Tax Regulations — (xiii)
(xiii) property that is part of a system that is used by the taxpayer, or by a lessee of the taxpayer, primarily to produce and store biogas, including equipment that is an anaerobic digester reactor, a buffer tank, a pre-treatment tank, biogas piping, a fan, a compressor, a heat exchanger, a biogas storage tank and equipment used to remove non-combustibles and contaminants from the gas, but not including (A) property (other than a buffer tank) that is used to collect, move or store organic waste, (B) equipment used to process the residue after digestion or to treat recovered liquids, (C) buildings or other structures, (D) property otherwise included in Class 10 or 17, and (E) pollution abatement equipment,
Income Tax Regulations — (A)
(A) property (other than a buffer tank) that is used to collect, move or store organic waste,
Income Tax Regulations — (B)
(B) equipment used to process the residue after digestion or to treat recovered liquids,
Income Tax Regulations — (D)
(D) property otherwise included in Class 10 or 17, and
Income Tax Regulations — (xiv)
(xiv) fixed location property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electricity using kinetic energy of flowing water or wave or tidal energy, including support structures, control and conditioning equipment, submerged cables and eligible transmission equipment, but not including buildings, distribution equipment, auxiliary electricity generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that class were read without reference to its subparagraph (a.1)(i),
Income Tax Regulations — (xv)
(xv) district energy equipment that (A) is used by the taxpayer or by a lessee of the taxpayer, (B) is part of a district energy system that uses thermal energy that is primarily supplied by equipment that is described in subparagraphs (i), (iv), (vii) or (ix) or would be described in those subparagraphs if owned by the taxpayer, and (C) is not a building,
Income Tax Regulations — (A)
(A) is used by the taxpayer or by a lessee of the taxpayer,
Income Tax Regulations — (B)
(B) is part of a district energy system that uses thermal energy that is primarily supplied by equipment that is described in subparagraphs (i), (iv), (vii) or (ix) or would be described in those subparagraphs if owned by the taxpayer, and
Income Tax Regulations — (xvi)
(xvi) equipment that (A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid fuels or chemicals), (B) uses feedstock of which no more than 25% of the energy content (expressed as the higher heating value of the feedstock) is from fossil fuel, as determined on an annual basis, (C) may include (I) related piping (including fans and compressors), (II) air separation equipment, (III) storage equipment, (IV) equipment used for drying or shredding feedstock, (V) ash-handling equipment, (VI) equipment used to upgrade the producer gas into biomethane, and (VII) equipment used to remove non-combustibles and contaminants from the producer gas, and (D) does not include (I) buildings or other structures, (II) heat rejection equipment (such as condensers and cooling water systems), (III) equipment used to convert producer gas into liquid fuels or chemicals, (IV) property otherwise included in Class 10 or 17, and (V) pollution abatement equipment,
Income Tax Regulations — (A)
(A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid fuels or chemicals),
Income Tax Regulations — (B)
(B) uses feedstock of which no more than 25% of the energy content (expressed as the higher heating value of the feedstock) is from fossil fuel, as determined on an annual basis,
Income Tax Regulations — (C)
(C) may include (I) related piping (including fans and compressors), (II) air separation equipment, (III) storage equipment, (IV) equipment used for drying or shredding feedstock, (V) ash-handling equipment, (VI) equipment used to upgrade the producer gas into biomethane, and (VII) equipment used to remove non-combustibles and contaminants from the producer gas, and
Income Tax Regulations — (I)
(I) related piping (including fans and compressors),
Income Tax Regulations — (IV)
(IV) equipment used for drying or shredding feedstock,
Income Tax Regulations — (VI)
(VI) equipment used to upgrade the producer gas into biomethane, and
Income Tax Regulations — (VII)
(VII) equipment used to remove non-combustibles and contaminants from the producer gas, and
Income Tax Regulations — (D)
(D) does not include (I) buildings or other structures, (II) heat rejection equipment (such as condensers and cooling water systems), (III) equipment used to convert producer gas into liquid fuels or chemicals, (IV) property otherwise included in Class 10 or 17, and (V) pollution abatement equipment,
Income Tax Regulations — (II)
(II) heat rejection equipment (such as condensers and cooling water systems),
Income Tax Regulations — (III)
(III) equipment used to convert producer gas into liquid fuels or chemicals,
Income Tax Regulations — (IV)
(IV) property otherwise included in Class 10 or 17, and
Income Tax Regulations — (xvii)
(xvii) equipment used by the taxpayer, or by a lessee of the taxpayer, for the purpose of charging electric vehicles, including charging stations, transformers, distribution and control panels, circuit breakers, conduits and related wiring, if (A) the equipment is situated (I) on the load side of an electricity meter used for billing purposes by a power utility, or (II) on the generator side of an electricity meter used to measure electricity generated by the taxpayer or the lessee, as the case may be, (B) more than 75 per cent of the electrical equipment capacity is dedicated to charging electric vehicles, and (C) the equipment is (I) an electric vehicle charging station (other than a building) that supplies more than 10 kilowatts of continuous power, or (II) used primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power,
Income Tax Regulations — (A)
(A) the equipment is situated (I) on the load side of an electricity meter used for billing purposes by a power utility, or (II) on the generator side of an electricity meter used to measure electricity generated by the taxpayer or the lessee, as the case may be,
Income Tax Regulations — (I)
(I) on the load side of an electricity meter used for billing purposes by a power utility, or
Income Tax Regulations — (II)
(II) on the generator side of an electricity meter used to measure electricity generated by the taxpayer or the lessee, as the case may be,
Income Tax Regulations — (B)
(B) more than 75 per cent of the electrical equipment capacity is dedicated to charging electric vehicles, and
Income Tax Regulations — (C)
(C) the equipment is (I) an electric vehicle charging station (other than a building) that supplies more than 10 kilowatts of continuous power, or (II) used primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power,
Income Tax Regulations — (I)
(I) an electric vehicle charging station (other than a building) that supplies more than 10 kilowatts of continuous power, or
Income Tax Regulations — (II)
(II) used primarily in connection with one or more electric vehicle charging stations (other than buildings) each of which supplies more than 10 kilowatts of continuous power,
Income Tax Regulations — (xviii)
(xviii) fixed location energy storage property that (A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of storing and discharging electrical energy (I) including batteries, compressed air energy storage, flywheels, ancillary equipment (including control and conditioning equipment) and related structures, and (II) not including buildings, pumped hydroelectric storage, hydro electric dams and reservoirs, property used solely for backup electrical energy, batteries used in vehicles or other automotive equipment, property used to charge vehicles or other automotive equipment, fuel cell systems where the hydrogen is produced via steam reformation of methane and property otherwise included in Class 10 or 17, and (B) either (I) the electrical energy to be stored and discharged is generated from other property that is described in paragraph (c) or in any other subparagraph of this paragraph, or (II) meets the condition that the efficiency of the electrical energy storage system that includes the property – computed by reference to the quantity of electrical energy supplied to and discharged from the electrical energy storage system – is greater than 50%, and
Income Tax Regulations — (A)
(A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of storing and discharging electrical energy (I) including batteries, compressed air energy storage, flywheels, ancillary equipment (including control and conditioning equipment) and related structures, and (II) not including buildings, pumped hydroelectric storage, hydro electric dams and reservoirs, property used solely for backup electrical energy, batteries used in vehicles or other automotive equipment, property used to charge vehicles or other automotive equipment, fuel cell systems where the hydrogen is produced via steam reformation of methane and property otherwise included in Class 10 or 17, and
Income Tax Regulations — (I)
(I) including batteries, compressed air energy storage, flywheels, ancillary equipment (including control and conditioning equipment) and related structures, and
Income Tax Regulations — (II)
(II) not including buildings, pumped hydroelectric storage, hydro electric dams and reservoirs, property used solely for backup electrical energy, batteries used in vehicles or other automotive equipment, property used to charge vehicles or other automotive equipment, fuel cell systems where the hydrogen is produced via steam reformation of methane and property otherwise included in Class 10 or 17, and
Income Tax Regulations — (B)
(B) either (I) the electrical energy to be stored and discharged is generated from other property that is described in paragraph (c) or in any other subparagraph of this paragraph, or (II) meets the condition that the efficiency of the electrical energy storage system that includes the property – computed by reference to the quantity of electrical energy supplied to and discharged from the electrical energy storage system – is greater than 50%, and
Income Tax Regulations — (I)
(I) the electrical energy to be stored and discharged is generated from other property that is described in paragraph (c) or in any other subparagraph of this paragraph, or
Income Tax Regulations — (II)
(II) meets the condition that the efficiency of the electrical energy storage system that includes the property – computed by reference to the quantity of electrical energy supplied to and discharged from the electrical energy storage system – is greater than 50%, and
Income Tax Regulations — (xix)
(xix) a pumped hydroelectric energy storage installation all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to store and discharge electrical energy including reversing turbines, eligible transmission equipment, dams, reservoirs and related structures, and that meets the condition in either subclause (d)(xviii)(B)(I) or (II) in this Class, but not including (A) property used solely for backup electrical energy, and (B) buildings,
Income Tax Regulations — (A)
(A) property used solely for backup electrical energy, and
Income Tax Regulations — (xx)
(xx) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce solid biofuel, including storage, materials handling and ash-handling equipment, but not including (A) equipment used to make wood chips, hog fuel or black liquor, (B) property that would otherwise be included in Class 17, (C) automotive vehicles, (D) buildings and other structures, and (E) pollution abatement equipment,
Income Tax Regulations — (A)
(A) equipment used to make wood chips, hog fuel or black liquor,
Income Tax Regulations — (B)
(B) property that would otherwise be included in Class 17,
Income Tax Regulations — (xxi)
(xxi) equipment used by the taxpayer, or by a lessee of the taxpayer, to dispense hydrogen for use in automotive equipment powered by hydrogen, including vaporization, compression, cooling and storage equipment, but not including (A) equipment used for the production or transmission of hydrogen, (B) equipment used for the transmission or distribution of electricity, (C) automotive vehicles, (D) auxiliary electrical generating equipment, and (E) buildings and other structures, or
Income Tax Regulations — (A)
(A) equipment used for the production or transmission of hydrogen,
Income Tax Regulations — (B)
(B) equipment used for the transmission or distribution of electricity,
Income Tax Regulations — (D)
(D) auxiliary electrical generating equipment, and
Income Tax Regulations — (xxii)
(xxii) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce hydrogen through electrolysis of water, including electrolysers, rectifiers and other ancillary electrical equipment, water treatment and conditioning equipment and equipment used for hydrogen compression and storage, but not including (A) equipment used for the transmission or distribution of hydrogen, (B) equipment used for the transmission or distribution of electricity, (C) automotive vehicles, (D) auxiliary electrical generating equipment, and (E) buildings and other structures, and
Income Tax Regulations — (A)
(A) equipment used for the transmission or distribution of hydrogen,