Income Tax Regulations — 1104
condensable gases that is generated primarily from eligible waste fuel or specified waste material using a thermo-chemical conversion process and that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel; and (b) in respect of a property of a taxpayer that becomes available for use by the taxpayer after 2024, fuel (i) the composition of which, excluding its water content, is all or substantially all non-condensable gases, (ii) that is generated using a thermo-chemical conversion process, (iii) that is generated from feedstock of which no more than 25% is fossil fuel when measured in terms of energy content (expressed as a higher heating value of the feedstock), and (iv) that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel. ( gaz de gazéification ) pulp and paper by-product means tall oil soaps and crude tall oil that are produced as by-products of the processing of wood into pulp or paper and the by-product of a pulp or paper plant’s effluent treatment or its de-inking processes. ( sous-produit d’usine de pâtes ou papiers ) pulp and paper waste means (a) tall oil soaps, crude tall oil and turpentine that are produced as by-products of the processing of wood into pulp or paper; and (b) the by-product of a pulp or paper plant’s effluent treatment, or its de-inking processes, if that by-product has a solid content of at least 40 per cent before combustion. ( déchets d’usines de pâtes ou papiers ) separated organics means organic waste (other than waste that is considered to be toxic or hazardous waste under any law of Canada or a province) that could be disposed of in an eligible waste management facility or eligible landfill site. ( matières organiques séparées ) solid biofuel means a fuel produced all or substantially all from specified waste material that is a solid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia) (other than charcoal that is used for cooking or fuels with fossil fuel-derived ignition accelerants) and that has undergone (a) a thermo-chemical conversion process to increase its carbon fraction and densification; or (b) densification into pellets or briquettes. ( biocarburants solides ) solution gas means a fossil fuel that is gas that would otherwise be flared and has been extracted from a solution of gas and produced oil. ( gaz dissous ) specified waste material means wood waste, plant residue, municipal waste, sludge from an eligible sewage treatment facility, spent pulping liquor, food and animal waste, manure, pulp and paper by-product and separated organics. ( déchets déterminés ) spent pulping liquor means the by-product of a chemical process of transforming wood into pulp, consisting of wood residue and pulping agents. ( liqueur résiduaire ) thermal waste means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise (a) be vented to the atmosphere or transferred to a liquid; and (b) not be used for a useful purpose. ( déchets thermiques ) transmission equipment means equipment used to transmit electrical energy. ( matériel de transmission ) wood waste includes scrap wood, sawdust, wood chips, bark, limbs, saw-ends and hog fuel, but does not include spent pulping liquor and any waste that no longer has the physical or chemical properties of wood. ( déchets de bois ) (14) Where property of a taxpayer is not operating in the manner required by paragraph (c) of Class 43.1, or paragraph (a) of Class 43.2, in Schedule II solely because of a deficiency, failing or shutdown that is beyond the control of the taxpayer of the system of which it is a part and that previously operated in the manner required by that paragraph, as the case may be, that property is deemed, for the purpose of that paragraph, to be operating in the manner required under that paragraph during the period of the deficiency, failing or shutdown, if the tax