I-3 - Taxation Act

Section 1029.8.36.53.25 Disposition versions

2021-06-02

1029.8.36.53.25. (Repealed).

2010, c. 5, s. 157; 2011, c. 34, s. 91; 2012, c. 8, s. 217; 2021, c. 14, s. 144.

2012-05-09

1029.8.36.53.25. The amount to which the first paragraph of sections 1029.8.36.53.23 and 1029.8.36.53.24 refers, in relation to the acquisition of a recognized energy-efficient vehicle, is equal to

(a)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is at least 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is at least 2.58 litres,

i.  $2,000, if the vehicle is acquired in the calendar year 2009 or 2010, or

ii.  $1,500, if the vehicle is acquired in the calendar year 2011;

iii.  (subparagraph repealed);

iv.  (subparagraph repealed);

v.  (subparagraph repealed);

(b)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is less than 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is less than 2.58 litres,

i.  $3,000, if the vehicle is acquired before 18 March 2011, or

ii.  $7,769, if the vehicle is acquired after 17 March 2011 and it is not a rechargeable hybrid vehicle;

(b.1)  if the vehicle is a rechargeable hybrid vehicle acquired after 17 March 2011,

i.  $8,000, if the vehicle is equipped with a battery with a capacity of 17 kilowatt-hours or more, or

ii.  $7,769, if the vehicle is equipped with a battery with a capacity of 16 kilowatt-hours;

(c)  if the vehicle is a low-speed vehicle, $4,000; and

(d)  if the vehicle is a vehicle that does not use fuel as its source of energy, other than a low-speed vehicle, $8,000.

2010, c. 5, s. 157; 2011, c. 34, s. 91; 2012, c. 8, s. 217.

2011-12-09

1029.8.36.53.25. The amount to which the first paragraph of sections 1029.8.36.53.23 and 1029.8.36.53.24 refers, in relation to the acquisition of a recognized energy-efficient vehicle, is equal to

(a)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is at least 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is at least 2.58 litres,

i.  $2,000, if the vehicle is acquired in the calendar year 2009 or 2010, or

ii.  $1,500, if the vehicle is acquired in the calendar year 2011;

iii.  (subparagraph repealed);

iv.  (subparagraph repealed);

v.  (subparagraph repealed);

(b)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is less than 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is less than 2.58 litres, $3,000;

(b.1)  if the vehicle is a rechargeable hybrid vehicle acquired after 17 March 2011 and before 1 January 2012,

i.  $8,000, if the vehicle is equipped with a battery with a capacity of 17 kilowatt-hours or more, or

ii.  $7,769, if the vehicle is equipped with a battery with a capacity of 16 kilowatt-hours;

(c)  if the vehicle is a low-speed vehicle, $4,000; and

(d)  if the vehicle is a vehicle that does not use fuel as its source of energy, other than a low-speed vehicle, $8,000.

2010, c. 5, s. 157; 2011, c. 34, s. 91.

2010-04-20

1029.8.36.53.25. The amount to which the first paragraph of sections 1029.8.36.53.23 and 1029.8.36.53.24 refers, in relation to the acquisition of a recognized energy-efficient vehicle, is equal to

(a)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is at least 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is at least 2.58 litres,

i.  $2,000, if the vehicle is acquired in the calendar year 2009 or 2010,

ii.  $1,500, if the vehicle is acquired in the calendar year 2011,

iii.  $1,000, if the vehicle is acquired in the calendar year 2012,

iv.  $500, if the vehicle is acquired in the calendar year 2013, or

v.  zero, if the vehicle is acquired in the calendar year 2014 or 2015;

(b)  if the vehicle is powered wholly or partly by gasoline and its weighted fuel consumption rating is less than 3 litres, or is powered wholly or partly by diesel fuel and its weighted fuel consumption rating is less than 2.58 litres,

i.  $3,000, if the vehicle is acquired in any of the calendar years 2009 to 2011,

ii.  $2,250, if the vehicle is acquired in the calendar year 2012,

iii.  $1,500, if the vehicle is acquired in the calendar year 2013,

iv.  $750, if the vehicle is acquired in the calendar year 2014, or

v.  zero, if the vehicle is acquired in the calendar year 2015;

(c)  if the vehicle is a low-speed vehicle,

i.  $4,000, if the vehicle is acquired in any of the calendar years 2009 to 2012,

ii.  $3,000, if the vehicle is acquired in the calendar year 2013,

iii.  $2,000, if the vehicle is acquired in the calendar year 2014, or

iv.  $1,000, if the vehicle is acquired in the calendar year 2015; and

(d)  if the vehicle is a vehicle that does not use fuel as its source of energy, other than a low-speed vehicle,

i.  $8,000, if the vehicle is acquired in any of the calendar years 2009 to 2012,

ii.  $6,000, if the vehicle is acquired in the calendar year 2013,

iii.  $4,000, if the vehicle is acquired in the calendar year 2014, or

iv.  $2,000, if the vehicle is acquired in the calendar year 2015.

2010, c. 5, s. 157.