CRA accepts a wide meaning of “wood waste”

The definition of “wood waste” in Reg. 1104(13) feeds the definition of “specified waste materials” which, in turn, was added consequentially to amendments to expand eligibility for Classes 43.1 and 43.2 to equipment used to convert specified waste materials into liquid and solid biofuels. The “wood waste” definition states that that term includes:

scrap wood, sawdust, wood chips, bark, limbs, saw-ends and hog fuel, but does not include spent pulping liquor and any waste that no longer has the physical or chemical properties of wood.

CRA confirmed that “wood waste” includes waste generated from (i) forestry operations, including slash piles, (ii) provincially/territorially regulated forest management activities that support improving the health of forest stands and forest fire resiliency (e.g., residues from stand thinning, salvaged wood from fire/pest affected stands, residues from fire smarting), and (iii) construction and demolition activities.

In this regard, it stated that “there is no inherent limitation to the activity or process from which the waste is generated” and that:

[I]t appears as though “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. …

Neal Armstrong. Summary of 2023-1000061E5 under Reg. 1104(13) - “wood waste.”