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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1r8
Disposition versions
1R8. For the purposes of the definition of “zero-emission vehicle” in section 1 of the Act,
(a) it is a prescribed condition that the motor vehicle have a battery capacity of at least seven kilowatt-hours;
(b) the election provided for in section 130R134.1 is a prescribed election; and
(c) the federal incentive for the purchase of a zero-emission vehicle announced in the federal budget plan of 19 March 2019 is a prescribed program.
