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I-3 - Taxation Act

Section 96.2
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96.2. For the purpose of determining whether property meets the prescribed criteria in respect of prescribed energy conservation property, the Technical Guide to Class 43.1 and 43.2, as amended from time to time and published by the Department of Natural Resources of Canada, applies conclusively, with the necessary modifications, with respect to engineering and scientific matters.
1998, c. 16, s. 84; 2000, c. 39, s. 9; 2015, c. 36, s. 10.
96.2. For the purpose of determining whether property meets the prescribed criteria in respect of prescribed energy conservation property, the Technical Guide to Class 43.1, as amended from time to time and published by the Department of Natural Resources of Canada, shall apply conclusively, with the necessary modifications, with respect to engineering and scientific matters.
1998, c. 16, s. 84; 2000, c. 39, s. 9.
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