Income Tax Regulations — 1104
I, a certificate issued under (a) subparagraph (d)(i) of that class may be revoked by the Minister of Industry, Trade and Commerce, or (b) subparagraph (d)(ii) or paragraph (g) of that class, as the case may be, may be revoked by the Minister of Energy, Mines and Resources where (c) an incorrect statement was made in the furnishing of information for the purpose of obtaining the certificate, or (d) the taxpayer does not conform to the plan described in subparagraph (d)(i) or (d)(ii) of that class, as the case may be, and a certificate that has been so revoked shall be void from the time of its issue. Amusement Parks (12) For the purposes of Class 37 in Schedule II, amusement park means a park open to the public where amusements, rides and audio-visual attractions are permanently situated. Classes 43.1 and 43.2 — Energy Conservation Property [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2006-117, s. 4 (13) The definitions in this subsection apply for the purposes of this subsection, subsections (14) to (17) and Classes 43.1 and 43.2 in Schedule II. basic oxygen furnace gas means the gas that is produced intermittently in a basic oxygen furnace of a steel mill by the chemical reaction of carbon in molten steel and pure oxygen. ( gaz de convertisseur basique à oxygène ) biogas means the gas produced by the anaerobic digestion of specified waste material. ( biogaz ) bio-oil means liquid fuel that is created from wood waste or plant residues using a thermo-chemical conversion process that takes place in the absence of oxygen. ( bio-huile ) blast furnace gas means the gas produced in a blast furnace of a steel mill, by the chemical reaction of carbon (in the form of coke, coal or natural gas), the oxygen in air and iron ore. ( gaz de haut fourneau ) digester gas means a mixture of gases that are produced from the decomposition of organic waste in a digester and that are extracted from an eligible sewage treatment facility for that organic waste. ( gaz de digesteur ) distribution equipment means equipment (other than transmission equipment) used to distribute electrical energy generated by electrical generating equipment. ( matériel de distribution ) district energy equipment means property that is part of a district energy system and that consists of pipes or pumps used to collect and distribute an energy transfer medium, meters, control equipment, chillers and heat exchangers that are attached to the main distribution line of a district energy system, but does not include (a) property used to distribute water that is for consumption, disposal or treatment; or (b) property that is part of the internal heating or cooling system of a building. ( équipement de réseau énergétique de quartier ) district energy system means a system that is used primarily to provide heating or cooling by continuously circulating, from a central generation unit to one or more buildings through a system of interconnected pipes, an energy transfer medium that is heated or cooled using thermal energy. ( réseau énergétique de quartier ) eligible electrical generation equipment means property that is electrical generating equipment described in (a) subparagraph (d)(iii.1), (v), (vi), (vii), (xiv) or (xix) of Class 43.1 in Schedule II; or (b) subparagraph (e)(i) or (iii) of the definition clean electricity property in subsection 127.491(1) of the Act. ( matériel générateur d’électricité admissible ) eligible landfill site means a landfill site that is situated in Canada, or a former landfill site that is situated in Canada, and, if a permit or licence in respect of the site is or was required under any law of Canada or of a province, for which the permit or licence has been issued. ( site d’enfouissement admissible ) eligible sewage treatment facility means a sewage treatment facility that is situated in Canada and for which a permit or licence is issued under any law of Canada or of a p