Regulations Respecting the Application of Section 9 of Part XVIII of Schedule III to the Excise Tax Act to Energy Conservation Equipment
1 These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.
(a) thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation;
(b) wood-burning stoves, wood-burning stove kits, wood-burning furnaces and wood-burning space heaters other than
(c) [Revoked, SOR/79-716, s. 1]
(d) wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers;
(e) waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels;
(f) loading dock door seals and shelters designed to conserve heated or refrigerated air during loading and unloading; and
(g) power factor correction capacitors.
- SOR/79-21, s. 1
- SOR/79-716, s. 1
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