Energy Conservation Equipment Exemption Regulations (C.R.C., c. 590)

Short Title

1 These Regulations may be cited as the Energy Conservation Equipment Exemption Regulations.

Determination

2 The following equipment, articles and materials are hereby prescribed, for the purposes of section 9 of Part XVIII of Schedule III to the Excise Tax Act, to be energy conservation equipment:

• (a) thermal insulation designed for pipes, ducts, boilers, tanks and wrapping materials designed exclusively for use with such insulation;

• (b) wood-burning stoves, wood-burning stove kits, wood-burning furnaces and wood-burning space heaters other than

  • (i) fireplaces, or

  • (ii) stoves, furnaces or space heaters that burn any oil or gas;

• (c) [Revoked, SOR/79-716, s. 1]

• (d) wind deflectors designed to reduce fuel consumption and for installation on motor vehicles and trailers;

• (e) waterwheels for converting water power to mechanical or electrical energy and pumps and generators specifically designed for use with such waterwheels;

• (f) loading dock door seals and shelters designed to conserve heated or refrigerated air during loading and unloading; and

• (g) power factor correction capacitors.