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