Short Title
These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.
Determination
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:
thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation;
wood-burning stoves, wood-burning stove kits, wood-burning furnaces and wood-burning space heaters other than
fireplaces, or
stoves, furnaces or space heaters that burn any oil or gas;
[Revoked, SOR/79-716, s. 1]
wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers;
waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels;
loading dock door seals and shelters designed to conserve heated or refrigerated air during loading and unloading; and
power factor correction capacitors.