Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed
to be correct at the time of issue, may not represent the
current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Whether methane gas from a municipal landfill site is
"municipal waste" within the meaning of class 34 (as worded
in May, 1994).
Position TAKEN:
We did not adopt a formal position. This is a matter for
Energy, Mines & Resources to decide. We understand that EMR
feels that methane gas is NOT municipal waste.
Reasons FOR POSITION TAKEN:
EMR has responsibility to issue certificates for property
which it feels qualifies as class 34.
Class 34 is about to be amended to delete the certification
requirement, so the matter will in future be more pertinent
to Revenue Canada. The new Regulations (as drafted) refer
to both "landfill gas" and "municipal waste", presumably in
recognition of the view of EMR that landfill gas is not
municipal waste.
940629
XXXXXXXXXX J.D. Brooks
Attention: XXXXXXXXXX
May 13, 1994
Dear Sirs:
Re: Property Described in Class 34 of the Income Tax Regulations
This is in reply to your letter of March 10, 1994 in which you requested a technical interpretation of subclause (d)(i)(B) of class 34 of Schedule II of the Income Tax Regulations. Particularly, you queried whether methane gas from a municipal landfill site would be considered to be municipal waste within the meaning of class 34 as it is presently worded (i.e. prior to the proposed amendment to delete certification).
As we have discussed by telephone, it is the responsibility of Energy, Mines & Resources Canada to issue certificates in
respect of property which they feel qualifies as class 34 property. Accordingly, this issue was referred on March 25, 1994 by XXXXXXXXXX of your firm to Energy, Mines & Resources Canada for their consideration, and we have closed our file.
Yours truly,
R. Albert
for Director
Business and General Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
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