Principal Issues: Whether waste generated from forestry operations, regulated forest management activities, or construction and demolition activities is included in the definition of "wood waste".
Position: Question of fact.
Reasons: “Wood waste” would generally mean an unwanted material or by-product that would otherwise be discarded and that consists of the substance that is found in parts of trees, shrubs, etc. Material salvaged from each of the activities outlined above could be captured by the definition of “wood waste” in subsection 1104(13) of the Regulations, provided that it is waste and that it has maintained its physical and chemical properties of wood. However, whether any particular material is waste that meets these conditions is a question of fact that can only be resolved on a case-by-case basis.
Principal Issues: Are battery separators manufactured for battery cells for zero-emission vehicles considered to be "integral components of the powertrain of the zero-emission vehicle, including batteries or fuel cells" for purposes of clause 5202(a)(i)(K) of the definition of qualified zero-emission technology manufacturing activities in the Regulations?
Position: Likely yes, if they are necessary for the functioning of the zero-emission vehicle's engine.
Reasons: Based on a textual, contextual and purposive analysis of the relevant provisions.
Definition of "mineral resource" in subsection 248(1)
Principal Issues: Whether NRCan can certify that the principal mineral to be extracted from the lithium-bearing silicate spodumene deposits of the taxpayer will be a principal mineral extracted from a non-bedded deposit.
