CRA has delegated much of the policy determination of what is CRCE to Natural Resources Canada

CRA has delegated the technical aspects of policy on what is Canadian renewable and conservation expense to Natural Resources Canada. For example, a listing of project development activities that are typically eligible as CRCE is contained in Appendix II of NR Canada’s Technical Guide to Canadian Renewable and Conservation Expenses (CRCE).

Neal Armstrong. Summary of 19 August 2015 T.I. 2015-0587981E5 under Reg. 1219(1).