Subsection 1219(1)
Administrative Policy
19 August 2015 External T.I. 2015-0587981E5 - Renunciation of CRCE
In the course of a general response to a question as to whether expenses incurred in respect of a ground-source heat pump system would qualify as...
29 December 2014 External T.I. 2014-0547911E5 - FTS renunciations
Would a particular application in a "waste heat to power project" qualify as "Canadian renewable and conservation expense" in Reg. 1219 if this...
12 January 2015 External T.I. 2014-0555071E5 - POD subject to earn-out
The corporate "Vendor" disposes of the "Property" (including land options agreements, permits, engineering data and technical and environmental...
Natural Resources Canada Technical Guide to Canadian Renewable and Conservation Expenses (CRCE) 2012 Edition
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses
A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria...
Paragraph 1219(1)(h)
Administrative Policy
17 July 2018 External T.I. 2018-0747311E5 - Geothermal Energy Project
In response to a request as to the tax treatment of various expenses incurred as part of a typical geothermal project, CRA first noted that during...
Subsection 1219(2)
Subsection 1219(3)
Administrative Policy
11 August 2015 External T.I. 2015-0592441E5 F - Test wind turbines
A change to the GPS coordinates for the wind installation described in 2013-0490631E5 did not affect that interpretation.
21 February 2013 External T.I. 2012-0473301E5 F - Test Wind Turbines
Opinion of CRA that for the purposes of Reg. 1219(1)(g), each of the subject “Test Wind Turbines” will be a test wind turbine as defined in...
4 September 2013 External T.I. 2013-0490631E5 F - Éoliennes d'Essai
Two models of wind turbines are proposed to be installed on a new wind farm by a limited partnership, with land use rights obtained under option...
Paragraph 1219(3)(f)
Administrative Policy
14 March 2006 External T.I. 2006-0170971E5 F - CRCE/Test Wind Turbine-FEREEC/Éolienne d'essai
Wind turbines were not established to qualify as test wind turbines inter alia because the distance between the wind turbines was to be less than...