Income Tax Regulations — (a)
Property that would otherwise be included in Class 1, 2 or 8 (a) that is (i) electrical generating equipment, (ii) production equipment and pipelines of a distributor of heat, (iii) steam generating equipment that was acquired by the taxpayer primarily for the purpose of producing steam to operate property described in subparagraph (i), or (iv) an addition to a property described in subparagraph (i), (ii) or (iii), but not including buildings or other structures, (b) that was acquired by the taxpayer after May 25, 1976, (c) that (i) was acquired by the taxpayer for use by him in a business carried on in Canada, or (ii) is to be leased by the taxpayer to a lessee for use by the lessee in Canada, and (d) that is property in respect of which a certificate has been issued (i) before December 11, 1979 by the Minister of Industry, Trade and Commerce certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of wood wastes or municipal wastes, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process, or (ii) after December 10, 1979, by the Minister of Energy, Mines and Resources certifying that the property is part of a plan designed to (A) produce heat derived primarily from the consumption of natural gas, coal, coal gas, lignite, peat, wood wastes or municipal wastes, or any combination thereof, (B) produce electrical energy by the utilization of fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat (in this clause referred to as “fossil fuel”), wood wastes or municipal wastes, or any combination thereof, if the consumption of fossil fuel (expressed as the high heat value of the fossil fuel), if any, chargeable to electrical energy on an annual basis in respect of the property is no greater than 7,000 British Thermal Units per kilowatt-hour of electrical energy produced, or (C) recover heat that is a by-product of an industrial process, and property that was acquired by the taxpayer after December 10, 1979 (other than property described in paragraph (a)) and would otherwise be included in another Class in this Schedule (e) that is (i) active solar heating equipment including solar collectors, solar energy conversion equipment, storage equipment, control equipment, equipment designed to interface solar heating equipment with other heating equipment, and solar water heaters, used to (A) heat a liquid or air to be used directly in the course of manufacturing or processing, (B) provide space heating when installed in a new building or other new structure at the time of its original construction where that construction commenced after December 10, 1979, or (C) heat water for a use other than a use described in clause (A) or (B), (ii) a hydro electric installation of a producer of hydro electric energy with a planned maximum generating capacity not exceeding 15 megawatts upon completion of site development that is the generating equipment and plant (including structures) of that producer including a canal, a dam, a dyke, an overflow spillway, a penstock, a powerhouse complete with generating equipment and other equipment ancillary thereto, control equipment, fishways or fish bypasses and transmission equipment, except distribution equipment and a property included in Class 10 or 17, (iii) heat recovery equipment that is designed to conserve energy or reduce the requirement to acquire energy by extracting and r