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Versions of s. 127.45(1), definition “waste biomass electricity generation equipment”, para (a)(iv)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source

    the system meets the following heat rate on an annual basis A ≥ (2 × B + C) ÷ (D + E ÷ F) where A is 13,000 BTU per kilowatt-hour, B is the energy content of fossil fuel (expressed as the higher heating value of the fuel) consumed by the system in BTU, C is the energy content of eligible bioenergy fuel or any other fuel other than fossil fuel (expressed as the higher heating value of the fuel) consumed by the system in BTU, D is the gross electrical energy produced by the system in kilowatt-hours, E is the net useful energy in the form of heat exported from the system to a thermal host in BTU, and F is 3,412 BTU per kilowatt-hour;