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S-215
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ENGLISHSUMMARYSUMMARY1 Greenhouse Gas Pollution Pricing Act1 Greenhouse Gas Pollution Pricing ActEXPLANATORY NOTESEXPLANATORY NOTES
First Session, Forty-third Parliament,
68-69 Elizabeth II, 2019-2020
SENATE OF CANADA
BILL S-215
An Act to amend the Greenhouse Gas Pollution Pricing Act (farming exemptions)
FIRST READING, February 18, 2020
THE HONOURABLE SENATOR Griffin
4311928
SUMMARY
This enactment amends the Greenhouse Gas Pollution Pricing Act to modify the definitions of eligible farming machinery and qualifying farming fuel.
Available on the Senate of Canada website at the following address:
www.sencanada.ca/en
1st Session, 43rd Parliament, 
68-69 Elizabeth II, 2019-2020
SENATE OF CANADA
BILL S-215
An Act to amend the Greenhouse Gas Pollution Pricing Act (farming exemptions)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
2018, c. 12, s. 186
Greenhouse Gas Pollution Pricing Act
1 (1) The definition eligible farming machinery in section 3 of the Greenhouse Gas Pollution Pricing Act is amended by adding the following after paragraph (b):
(b.‍1) property used for the purpose of providing heating or cooling to a building or similar structure; or
(2) The definition eligible farming machinery in section 3 of the Act is amended by adding “or” at the end of paragraph (e) and by repealing paragraph (f).
(3) The definition qualifying farming fuel in section 3 of the Act is replaced by the following:
qualifying farming fuel means a type of fuel that is gasoline, light fuel oil, marketable natural gas, propane or a prescribed type of fuel.‍ (combustible agricole admissible)
Published under authority of the Senate of Canada
explanatory notes
Greenhouse Gas Pollution Pricing Act
Clause 1: (1) and (2) Existing text of relevant portions of the definition:
eligible farming machinery means property that is primarily used for the purposes of farming and that is
. . . 
(e) a vehicle that is an automobile as defined in subsection 248(1) of the Income Tax Act;
(f) property that is used for the purpose of providing heating or cooling to a building or similar structure; or
(3): Existing text of the definition:
qualifying farming fuel means a type of fuel that is gasoline, light fuel oil or a prescribed type of fuel.‍ (combustible agricole admissible)
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