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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r16
Disposition versions
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule B by a taxpayer is deemed not to be eligible for inclusion in either of those classes if
(a) the property is included in Class 43.1 in that Schedule because of subparagraph i of subparagraph c of the first paragraph of that class or is described in any of subparagraphs viii to x, xii, xiv, xv, xvii, xviii and xx to xxiii of subparagraph a of the second paragraph of Class 43.1 in that Schedule or in paragraph a of Class 43.2 in that Schedule; and
(b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements, applicable in respect of the property, of all environmental laws, by-laws and regulations of Canada, a province or a municipality in Canada, or of a public or municipal body performing a function of government in Canada.
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule B by a taxpayer is deemed not to be eligible for inclusion in either of those classes if
(a) the property is included in Class 43.1 in that Schedule because of subparagraph i of subparagraph c of the first paragraph of that class or is described in any of subparagraphs viii to x, xii, xiv, xv, xvii and xviii of subparagraph a of the second paragraph of Class 43.1 in that Schedule or in paragraph a of Class 43.2 in that Schedule; and
(b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements, applicable in respect of the property, of all environmental laws, by-laws and regulations of Canada, a province or a municipality in Canada, or of a public or municipal body performing a function of government in Canada.
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule B by a taxpayer is deemed not to be eligible for inclusion in either of those classes if
(a) the property is included in Class 43.1 in that Schedule because of subparagraph i of subparagraph c of the first paragraph of that class or is described in any of subparagraphs viii to x, xii, xiv, xv and xvii of subparagraph a of the second paragraph of Class 43.1 in that Schedule or in paragraph a of Class 43.2 in that Schedule; and
(b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements, applicable in respect of the property, of all environmental laws, by-laws and regulations of Canada, a province or a municipality in Canada, or of a public or municipal body performing a function of government in Canada.
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule B by a taxpayer is deemed not to be eligible for inclusion in either of those classes if
(a) the property is included in Class 43.1 in that Schedule because of subparagraph i of subparagraph c of the first paragraph of that class or is described in any of subparagraphs ix, x, xii, xiv, xv and xvii of subparagraph a of the second paragraph of Class 43.1 in that Schedule or in paragraph a of Class 43.2 in that Schedule; and
(b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements, applicable in respect of the property, of all environmental laws, by-laws and regulations of Canada, a province or a municipality in Canada, or of a public or municipal body performing a function of government in Canada.
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
A property that would otherwise be eligible for inclusion in Class 43.1 or Class 43.2 in Schedule B by a taxpayer is deemed not to be eligible for inclusion in either of those classes if
(a) the property is included in Class 43.1 in that Schedule because of subparagraph i of subparagraph c of the first paragraph of that class or is described in any of subparagraphs ix, x, xii and xiv of subparagraph a of the second paragraph of Class 43.1 in that Schedule or in paragraph a of Class 43.2 in that Schedule; and
(b) at the time the property becomes available for use by the taxpayer, the taxpayer has not satisfied the requirements, applicable in respect of the property, of all environmental laws, by-laws and regulations of Canada, a province or a municipality in Canada, or of a public or municipal body performing a function of government in Canada.
130R16. Where property of a taxpayer is not operating in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, solely because of a deficiency, failing or shutdown, that is beyond the control of the taxpayer, of the system of which it is part and that previously operated in the manner required by that subparagraph, that property is deemed, for the purposes of that subparagraph, to be operating in the manner required under that subparagraph during the period of the deficiency, failing or shutdown, if the taxpayer makes all reasonable efforts to rectify the circumstances within a reasonable time.
For the purposes of the first paragraph, a taxpayer’s system referred to in that paragraph that has at any particular time operated in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, includes at any time after the particular time a property of another person or partnership if
(a) the property would reasonably be considered to be part of the taxpayer’s system were the property owned by the taxpayer;
(b) the property utilizes steam obtained from the taxpayer’s system primarily in an industrial process, other than the generation of electrical energy;
(c) the operation of the property is necessary for the taxpayer’s system to operate in the manner required by subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule; and
(d) at the time that the taxpayer’s system first became operational, the deficiency, failing or shutdown in the operation of the property could not reasonably have been anticipated by the taxpayer to occur within 5 years after that time.
For the purposes of the first paragraph, a district energy system is deemed to meet the requirements of subparagraph c of the first paragraph of Class 43.1 in Schedule B, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule, if the electrical cogeneration equipment that produces the thermal energy used by the system is deemed by the first paragraph to meet the requirements of that subparagraph c, as it reads having regard to, if applicable, paragraph a of Class 43.2 in that schedule.
