Section 127.48

Subsection 127.48(1)

Whether a project, which used the chlor-alkali process or the chlorate process to produce inter alia hydrogen, constituted a qualified clean...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning	technical meaning of a technical term to be applied	88

The concept of an “operating year” is defined to “disregard … any period during which the project is not operating”, so that, for...

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Regarding whether a project which produced hydrogen that was used to make another fuel could still qualify for the Clean Hydrogen Investment Tax...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 127.48 - Subsection 127.48(6) - Paragraph 127.48(6)(i)	a pilot project is unlikely to qualify as a qualified clean hydrogen project	43

In doubting that a pilot and demonstration project would be eligible for the Clean Hydrogen Investment Tax Credit, CRA noted, in particular, that...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 127.48 - Subsection 127.48(1) - Qualified Clean Hydrogen Project	hydrogen produced by a qualified clean hydrogen project could be used to make another fuel	98