← Historical versions

Versions of s. 211.92(1), definition “actual eligible use percentage”

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. 2024-06-20 to present available View Source

    actual eligible use percentage, in respect of a CCUS project, for a period means the amount, expressed as a percentage, determined by the formula A ÷ B where A is the quantity of captured carbon that the CCUS project supported for storage or use in eligible use during the period, and B is the total quantity of captured carbon that the CCUS project supported for storage or use in both eligible use and ineligible use during the period. (pourcentage réel d’utilisation admissible)