Income Tax Act — I-3.3 127.491
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 transmission of electrical energy, including cables and switches, that is rated for voltages of at least 69 kilovolts, (ii) electrical transmission structures, including towers and lattices, or (iii) related equipment used to manage electrical energy, including transformers, electric power conditioning equipment and control equipment, that is directly connected to equipment described in subparagraph (i) or (ii); and (b) that is not a building or distribution equipment. ( matériel de transmission interprovinciale admissible ) qualified natural gas energy equipment means property (a) that is part of a system that meets the following conditions: (i) the system (A) is fuelled all or substantially all by the combustion of natural gas, as determined on an annual basis, and (B) is not fuelled by anything other than the combustion of gaseous fuels, (ii) the system is used solely for the purpose of generating electrical energy, or a combination of electrical energy and heat energy, determined without reference to capturing carbon dioxide, (iii) the system exports more electrical energy than heat energy on a net basis as determined on an annual basis, (iv) the system is physically and functionally integrated with equipment that captures and prepares or compresses carbon dioxide for transportation, (v) less than 50% of the gross electrical energy generated by the system is used to power the equipment referred to in subparagraph (iv) as determined on an annual basis, (vi) the system is not expected to exceed an emission intensity of 65 tonnes of carbon dioxide per gigawatt hour of gross electrical energy generated, and (vii) a system evaluation has been issued for the system by the Minister of Natural Resources, in the form and manner determined by the Minister of Natural Resources; (b) that is (i) electrical generating equipment, (ii) heat generating equipment used primarily for the purpose of producing heat energy to operate the electrical generating equipment described in subparagraph (i), (iii) equipment that generates both electrical and heat energy, (iv) equipment that is to be used solely (A) for capturing carbon dioxide that is generated by the system, or (B) to prepare or compress for transportation carbon dioxide captured from the system, (v) heat recovery equipment used primarily for the purpose of conserving energy, or reducing the requirement to acquire energy, by extracting for reuse thermal waste that is generated by equipment referred to in any of subparagraphs (i) to (iv) or (vi), (vi) equipment for the distribution of heat energy within the system, (vii) equipment that is physically and functionally integrated with equipment described in any of subparagraphs (i) to (vi) and that is ancillary equipment (such as control equipment) used solely to support the functioning of equipment described in any of those subparagraphs, or (viii) described in any of subparagraphs (i) to (vii) that is incorporated into a system that would not otherwise be described in paragraph (a) if the incorporation causes the system to satisfy the description in paragraph (a); (c) in the case of equipment that is acquired before the start-up date of the system referred to in paragraph (a), that is verified by the Minister of Natural Resources as being equipment described in paragraph (b); and (d) that is not (i) a building or other structure, (ii) transmission equipment, (iii) distribution equipment, (iv) equipment used to export heat energy from the system, (v) fuel storage or fuel handling equipment, or (vi) pollution abatement equipment. ( matériel d’énergie alimenté au gaz naturel admissible ) qualified natural gas energy system means a system that is described in paragraph (a) of the definition qualified natural gas energy equipment . ( système énerg