Income Tax Act — I-3.3 127.45
 energy storage equipment; (d) electrical generating equipment; (e) heat transfer fluid systems; (f) electrical energy storage equipment; (g) eligible transmission equipment , as defined in subsection 1104(13) of the Income Tax Regulations ; (h) equipment for the distribution of heat energy; (i) structures whose sole function is to support or house concentrated solar energy equipment; and (j) ancillary instrumentation and controls including weather monitoring systems. ( matériel d’énergie solaire concentrée ) eligible bioenergy fuel means fuel that is combusted in the operation of a system described in paragraph (a) of the definition waste biomass electricity generation equipment and that is (a) specified waste material; or (b) fuel that has been produced using equipment that is (i) part of the system, and (ii) described in subparagraph (b)(v) or (vi) of the definition waste biomass electricity generation equipment . ( carburants admissibles pour la bioénergie ) excluded equipment means (a) auxiliary heating or electrical generating equipment that uses any fossil fuel; (b) buildings or structures other than those structures described in paragraph (i) of the definition of concentrated solar energy equipment ; (c) distribution equipment; (d) a vehicle; and (e) property that would be included in Class 17 in Schedule II to the Income Tax Regulations if that Class were read without reference to its paragraph (a.1). ( matériel non admissible ) gaseous biofuel has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( biocarburants gazeux ) government assistance has the meaning assigned by subsection 127(9). ( aide gouvernementale ) liquid biofuel has the same meaning as in subsection 1104(13) of the Income Tax Regulations . ( biocarburants liquides ) non-clean technology 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 a clean technology property, determined without reference to paragraph (b) of the definition clean technology property . ( utilisation non concernée par la technologie propre ) non-government assistance has the meaning assigned by subsection 127(9). ( aide non gouvernementale ) nuclear facility includes a single site, contiguous sites and adjacent sites where nuclear fission reactors are located or will be located. ( installation nucléaire ) preliminary work activity means an activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of property including, but not limited to, a preliminary activity that is (a) obtaining a right of access or right of way to a project site or obtaining permits or regulatory approvals (including conducting environmental assessments); (b) performing front-end design or engineering work (including front-end engineering design studies) or process engineering work for the development of the project, including (i) collecting and analyzing of site data, (ii) calculating energy, mass, water or air balances, (iii) simulating and analyzing the performance and cost of process design options, (iv) selecting the optimum process design, and (v) conducting feasibility studies or pre-feasibility studies; (c) clearing or excavating land, except excavation directly related to the installation of clean technology property; (d) constructing a temporary access road to the project site; or (e) drilling of a well. ( travaux préliminaires ) qualifying taxpayer means a taxable Canadian corporation or a mutual fund trust that is a real estate investment trust (as defined in subsection 122.1(1)). ( contribuable admissible ) refurbishment means significant alterations, renovations, improvements or additions to a property to substantially (a) extend its useful life; (b) increase its capacity; or (c) improve its efficiency. ( remise en état ) small modular nuclear reactor [Repealed, 2026, c. 3, s. 52] small nuclear energy property me