Section 211.92

Subsection 211.92(1)

Aco constructed, owned, and operated a carbon capture facility to capture carbon dioxide emissions from its industrial facilities. The captured...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 211.92 - Subsection 211.92(6)	likely relief where fugitive emissions occurred outside of the taxpayer’s capture system for reasons beyond its control	151

Carbon captured at Aco’s industrial facilities was then transported through the pipeline of Bco, for delivery to the carbon sequestration hub of...

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Tax Topics - Income Tax Act - Section 211.92 - Subsection 211.92(1) - Actual Eligible Use Percentage	"actual eligible use percentage" of a carbon capture project should be based on the end “use” (i.e., capture) of the carbon	219