Energy Conservation Equipment Exemption Regulations

Link to law:,_c._590/FullText.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
Energy Conservation Equipment Exemption Regulations

Regulations Respecting the Application of Section 9 of Part XVIII of Schedule III to the Excise Tax Act to Energy Conservation EquipmentShort Title

1 These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.


2 The 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:

(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

(i) fireplaces, or
(ii) stoves, furnaces or space heaters that burn any oil or gas;

(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.