s. 1
— Definitions
In this regulation:
s. 1
— Act
Act means the School Act;
s. 1
— solar power project
solar power project means a power project that uses photovoltaic solar panels to generate electricity.
s. 2
— Approved class of alternative energy power projects
Solar power projects
s. 2(a)
are approved alternative energy power projects for the purposes of section 131.1 of the Act, and
s. 2(b)
are exempt from school taxes to the extent set out in section 3 of this regulation.
s. 3
— Specified improvements exempt from school taxes
The following improvements in respect of a solar power project are exempt from school taxes:
s. 3(a)
a racking system used to support one or more photovoltaic solar panels;
s. 3(b)
a foundation for a racking system referred to in paragraph (a).