Income Tax Act — I-3.3 127.491
ip during a fiscal period of the partnership may elect, in prescribed form and manner, to add to its tax payable under this Part for its taxation year that includes the end of the fiscal period the total amount of tax determined for that fiscal period because of subsection (26) in respect of the partnership. Joint and several, or solidary, liability (29) Each current or former member of a partnership is jointly and severally, or solidarily, liable for any portion of the amount of tax determined because of subsection (26) in respect of the partnership for a fiscal period that is not added to the tax payable (a) of a qualifying entity under subsection (27), other than a qualifying entity that is exempt from tax under this Part and has not agreed under subsection (3) to be subject to the provisions of this Act in respect of the entity’s clean electricity investment tax credit; or (b) of a taxable Canadian corporation because of subsection (28) 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 (30) If a taxpayer was, at the time that an amount is determined because of subsection (26) in respect of the partnership for a taxation year, no longer a member of the partnership, the taxpayer’s liability for tax because of subsection (29) is limited to the total of all amounts each of which is an amount determined for the taxpayer under subsection (2) because of its membership in the partnership. Interest on recovery tax (31) For the purpose of applying subsection 161(1) to an amount of tax payable because of subsection (18), the balance-due day of a qualifying entity is deemed to be the balance-due day of the taxation year for the related clean electricity investment tax credit under subsection (2). Environmental compliance (32) A property that would otherwise be a clean electricity property of a qualifying entity is deemed not to be a clean electricity property of the entity if, at the time the property becomes available for use by the entity, there is substantial non-compliance by the entity with the requirements of any environmental law, by-law or regulation of Canada, a province, a municipality or a municipal or public body performing a function of government in Canada that is applicable in respect of the property. Compliance — reasonable efforts (33) The following rules apply in respect of a qualifying entity’s property described in subparagraph (e)(vi), (viii) or (ix) of the definition clean electricity property in subsection (1): (a) where the property is temporarily operated in a manner that is an ineligible use solely because of a deficiency, failing or shutdown of the system of which it is a part, and that deficiency, failing or shutdown is beyond the control of the entity, the property is deemed, for the purposes of subsections (16) and (17), not to be operated in a manner that is an ineligible use during the period of the deficiency, failing or shutdown, if the entity makes all reasonable efforts to rectify the circumstances within a reasonable time; and (b) for the purpose of paragraph (a), the system referred to in that paragraph may include property of another person or partnership if (i) the property would reasonably be considered to be part of the system if the property were owned by the entity, (ii) the property (A) utilizes electrical energy or heat energy obtained from the system, (B) transports or stores carbon dioxide obtained from the system, or (C) generates or stores electricity that is transmitted by the system, (iii) the operation of the property is necessary for the system to avoid operation in a manner that is an ineligible use, and (iv) at the time the system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated to occur within five calendar years after that time. Project (34) If a major project is undertaken in discrete phases for bona