← Historical versions

Versions of s. 127.48(6)(i)

I-3.3 — Income Tax Act · 2 versions · 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
    theif, Cleanin Hydrogenconnection Investmentwith Taxhydrogen Creditproduction –or Carbonelectricity Intensityproduction Modellingin Guidance Document published by the Governmentsupport of Canadahydrogen at the time of filing byproduction, the taxpayer ofuses theheat most recent related clean hydrogen project plan with the Minister of Natural Resources, is to apply conclusively with respect to the calculation of carbon intensity, except as otherwise provided in this section.energy
    Full text

    if, in connection with hydrogen production or electricity production in support of hydrogen production, the taxpayer uses heat energy

  2. 2024-06-20 to 2026-03-26 View Source

    the Clean Hydrogen Investment Tax Credit – Carbon Intensity Modelling Guidance Document published by the Government of Canada at the time of filing by the taxpayer of the most recent related clean hydrogen project plan with the Minister of Natural Resources, is to apply conclusively with respect to the calculation of carbon intensity, except as otherwise provided in this section.