Green Energy Equipment Tax Credit Regulation

Green Energy Equipment Tax Credit Regulation, M.R. 161/2018 The Income Tax Act , C.C.S.M. c. I10 Regulation 161/2018 Registered December 3, 2018 bilingual version (HTML) Designation of geothermal energy equipment 1 A property belonging to Class 1 in the Schedule is hereby designated as geothermal energy equipment for the purpose of section 10.3 of The Income Tax Act . Designation of solar thermal energy equipment 2 A property belonging to Class 2 in the Schedule is hereby designated as solar thermal energy equipment for the purpose of section 10.3 of The Income Tax Act . Designation of energy co-generation equipment 3 A property belonging to Class 3 in the Schedule is hereby designated as energy co-generation equipment for the purpose of section 10.3 of The Income Tax Act . Designation of gasification equipment 4 A property belonging to Class 4 in the Schedule is hereby designated as gasification equipment for the purpose of section 10.3 of The Income Tax Act . Repeal 5 The Green Energy Equipment Tax Credit Regulation , Manitoba Regulation 186/2008, is repealed. Coming into force 6(1) Sections 1, 2 and 5 are deemed to have come into force on June 17, 2010. 6(2) Sections 3 and 4 are deemed to have come into force on November 5, 2015. SCHEDULE CLASS 1 — Geothermal Energy Equipment Equipment that is or will be used primarily for heating an actively circulated liquid or gas, is part of a ground source heat pump system that meets the standards set by the Canadian Standards Association for the design and installation of earth energy systems and is installed for the taxpayer by an installer certified by Manitoba Geothermal Energy Alliance Inc., including such equipment that consists of (a) underground piping; (b) energy conversion equipment; (c) energy storage equipment; (d) control equipment; or (e) equipment designed to interface with other heating equipment; but not including any of the following: (f) a building or part of a building; (g) equipment used to heat water for use in a swimming pool; (h) energy equipment that backs up equipment described in this Class; (i) equipment that distributes heated air or water in a building; (j) a heat pump with a full load coefficient of performance (as rated in accordance with the International Standards Organization standard 13256-1:1998(R2009) for water-to-air and brine-to-air heat pumps, and standard 13256-2:1998(R2015) for water-to-water and brine-to-water heat pumps) of (i) less than 3.3 for a closed loop design, or (ii) less than 3.6 for an open loop design. CLASS 2 — Solar Thermal Energy Equipment Active solar heating equipment that is or will be used primarily for the purpose of heating a liquid or gas, including such equipment that consists of (a) solar collectors that meet CSA standard F378 Series 11; (b) solar energy conversion equipment; (c) solar water heaters; (d) energy storage equipment; (e) control equipment; or (f) equipment designed to interface solar heating equipment with other heating equipment; but not including any of the following: (g) a building or part of a building (other than a solar collector that is not a window and that is integrated into a building); (h) equipment used to heat water for use in a swimming pool; (i) equipment that distributes heated air or water in a building; (j) equipment used for a heating system for a building (other than an owner-occupied residence) unless the heating system has a signed commissioning report approved by a professional engineer. CLASS 3 — Energy Co-generation Equipment Equipment used for co-generation of energy from biomass that would be included in Class 43.1 in Schedule II to the federal regulations if paragraphs (a) and (c) of that Class were read as follows: (a) that (i) is equipment, other than fuel cell equipment, that generates both electrical and heat energy, and (ii) is not a building or other structure, heat rejection equipment (such as condensers and cooling water systems), transmission equipment, distribution equipment or fuel handling equipment that is not used to upgrade the combustible portion of the fuel and fuel storage facilities; (c) that is part of a system (other than an enhanced combined cycle system) that (i) uses eligible fuel consisting substantially of plant residue, pulp and paper waste, wood waste or spent pulping liquor or any combination of those types of fuel, (ii) excludes the use of coal or petroleum coke as an eligible fuel, and (iii) has a heat rate attributable to fossil fuel (other than solution gas) not exceeding 6,000 BTU per kilowatt-hour of electrical energy generated by the system, which heat rate is calculated as the fossil fuel (expressed as the high heat value of the fossil fuel) used by the system that is chargeable to gross electrical energy output on an annual basis. CLASS 4 — Gasification Equipment Property that would be included in subparagraph (d)⁠(ix) of Class 43.1 in Schedule II of the federal regulations if (a) the reference in that subparagraph to "fossil fuel" were read as "fossil fuel (other than coal or petroleum coke)"; and (b) the definition "eligible waste fuel" were read as follows for the purpose of that subparagraph: "eligible waste fuel" means biogas, plant residue, wood waste and pulp and paper waste, including spent pulping liquor also known as black liquor. (« combustible résiduaire admissible »)