100. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following:
(iii) after March 18, 2007 and before 2014 if the property is machinery, or equipment,
(2) Subsection (1) applies after 2011.
101. (1) The portion of paragraph (c) of Class 43.1 in Schedule II to the French version of the Regulations before clause (i)(A) is replaced by the following:
c) qui, selon le cas :
(i) font partie d’un système, sauf un système à cycles combinés amélioré, qui, à la fois :
(2) Clause (c)(ii)(A) of Class 43.1 in Schedule II to the Regulations is replaced by the following:
(A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy using only a combination of natural gas and thermal waste from one or more natural gas compressor systems located on a natural gas pipeline,
(3) Paragraph (c) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii):
(iii) equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process all or substantially all of the energy input of which is thermal waste, other than
(A) equipment that uses heat produced by a gas turbine that is part of the first stage of a combined cycle system, and
(B) equipment that, on the date of its acquisition, uses chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs), within the meaning assigned by the Ozone-Depleting Substances Regulations, 1998,
(4) Subsections (1) to (3) apply to property acquired on or after March 22, 2011.
SOR/2005–151Canada Education Savings Regulations
(ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and
(A) the receiving RESP is an RESP that allows more than one beneficiary at any one time, or
(B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into;
(2) Subsection (1) applies in respect of property transferred after 2010.
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