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  1. Economic and Fiscal Update Implementation Act, 2021 - S.C. 2022, c. 5 (Section 9)

    • 9 (1) The Regulations are amended by adding the following after section 9600:

      [...]

      Marginal note:Tax credit — air quality improvement

      • 9700 (1) The following definitions apply in this section.

        MERV

        MERV  means the minimum efficiency reporting value parameters specified in ANSI/ASHRAE Standard 52.2-2017, Method of Testing General Ventilation Air-Cleaning Devices for Removal Efficiency by Particle Size, Section 12, Minimum Efficiency Reporting Value (MERV) for Air Cleaners, Table 12-1, Minimum Efficiency Reporting Value (MERV) Parameters. (MERV)

      • [...]

      • (3) The outlays and expenses in subsection (2) do not include an outlay or expense of an eligible entity

        • [...]

        • (e) that is salary or wages paid to an employee of the eligible entity; or


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