CONSOLIDATION

Energy Conservation Equipment Exemption Regulations

C.R.C., c. 590

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Regulations Respecting the Application of Section 9 of Part XVIII of Schedule III to the Excise Tax Act to Energy Conservation Equipment 1

Short Title

Determination

Current to June 20, 2022

ii

CHAPTER 590

EXCISE TAX ACT Energy Conservation Regulations

Equipment

Exemption

Regulations Respecting the Application of Section 9 of Part XVIII of Schedule III to the Excise Tax Act to Energy Conservation Equipment

Short Title 1 These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.

Determination 2 The following equipment, articles and materials are hereby prescribed, for the purposes of section 9 of Part XVIII of Schedule III to the Excise Tax Act, to be energy conservation equipment: (a) thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation; (b) wood-burning stoves, wood-burning stove kits,

wood-burning furnaces and wood-burning space heaters other than (i) fireplaces, or (ii) stoves, furnaces or space heaters that burn any oil or gas; (c) [Revoked, SOR/79-716, s. 1] (d) wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers; (e) waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels;

Current to June 20, 2022

Energy Conservation Equipment Exemption Regulations Determination Section 2

(f) loading dock door seals and shelters designed to

conserve heated or refrigerated air during loading and unloading; and (g) power factor correction capacitors. SOR/79-21, s. 1; SOR/79-716, s. 1.

Current to June 20, 2022

