Income Tax Regulations (C.R.C., c. 945)
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Regulations are current to 2026-03-17 and last amended on 2025-09-19. Previous Versions
8200.1 For the purposes of subsection 13(18.1), the definition Canadian renewable and conservation expense in subsection 66.1(6) and subparagraph 241(4)(d)(vi.1) of the Act, prescribed energy conservation property means property described in Class 43.1 or 43.2 in Schedule II.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/97-377, s. 5
- SOR/2006-117, s. 7
- 2013, c. 40, s. 114
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