Income Tax Act — I-3.3 127.491
nnes, during the operating year, as determined in a manner that is acceptable to the Minister of Natural Resources; and B is the quantity of electrical energy produced by the system during the operating year, expressed in gigawatt hours, as determined in a manner that is acceptable to the Minister of Natural Resources. ( intensité des émissions ) government assistance has the same meaning as in subsection 127(9). ( aide gouvernementale ) ineligible use means (a) in respect of a property other than qualified natural gas energy equipment, use of the property at a time that would, if the property were acquired at that time, result in the property not being a clean electricity property, determined without reference to paragraph (c) of the definition clean electricity property ; and (b) in respect of a property that is qualified natural gas energy equipment, (i) use of the property at a time that would, if the property were acquired at that time, result in the property not being a clean electricity property, determined without reference to subparagraph (a)(vi) of the definition qualified natural gas energy equipment and paragraph (c) of the definition clean electricity property , and (ii) any use of the system described in paragraph (a) of the definition qualified natural gas energy equipment , if the actual emission intensity of the system in an operating year is greater than 65 tonnes of carbon dioxide per gigawatt hour of electrical energy, for an operating year that begins after the fifth operating year but before the twenty-first operating year of the system. ( utilisation non admissible ) non-government assistance has the same meaning as in subsection 127(9). ( aide non gouvernementale ) nuclear energy property means property that (a) is part of a fixed location system that (i) is used all or substantially all to generate electrical energy, or a combination of electrical energy and heat energy, from nuclear fission, as determined on an annual basis, and (ii) exports more electrical energy than heat energy on a net basis, as determined on an annual basis; (b) is (i) a reactor, (ii) a reactor vessel, (iii) a reactor control rod, (iv) a moderator, (v) cooling equipment, (vi) heat generating equipment, (vii) nuclear fission fuel handling equipment, (viii) a containment structure, (ix) electrical generating equipment, (x) equipment for the distribution of heat energy within the system, or (xi) equipment that is physically and functionally integrated with property described in any of subparagraphs (i) to (x) and that is ancillary equipment (such as control equipment) used solely to support the functioning of property described in any of subparagraphs (i) to (x); and (c) is not (i) nuclear fission fuel, (ii) property used in nuclear waste disposal or storage, (iii) transmission equipment, (iv) distribution equipment, (v) a vehicle, (vi) 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), (vii) equipment used to export heat energy from the system, or (viii) a building or other structure. ( bien pour l’énergie nucléaire ) operating year of a specified natural gas energy system, means each cumulative 365-day period, the first of which begins on the start-up date of a qualifying entity’s specified natural gas energy system, disregarding any period during which the system is not operating.‍ ( année d’exploitation ) preliminary work activity has the same meaning as in subsection 127.45(1), except that the reference to “clean technology property” in paragraph (c) shall be read as “clean electricity property”. ( travaux préliminaires ) qualified interprovincial transmission equipment means property that is primarily used, as determined on an annual basis, to transmit or manage electrical energy that originates in, or is destined for, a province other than the province in which the property is located and (a) that is (i) equipment for the