EXCISE TAX ACTEnergy Conservation Equipment Exemption RegulationsRegulations Respecting the Application of Section 9 of Part XVIII of Schedule III to the Excise Tax Act to Energy Conservation EquipmentShort TitleThese Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.DeterminationThe following equipment, articles and materials are hereby prescribed, for the purposes of section 9 of Part XVIII of Schedule III to the Excise Tax Act, to be energy conservation equipment:thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation;wood-burning stoves, wood-burning stove kits, wood-burning furnaces and wood-burning space heaters other thanfireplaces, orstoves, furnaces or space heaters that burn any oil or gas;[Revoked, SOR/79-716, s. 1]wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers;waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels;loading dock door seals and shelters designed to conserve heated or refrigerated air during loading and unloading; andpower factor correction capacitors.SOR/79-21, s. 1; SOR/79-716, s. 1