CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
390.1 Division 6.1 Clean Energy Improvement Tax Interpretation
subject to the regulations, a renovation, adaptation or installation
on eligible private property that
(a) will increase energy efficie ncy or the use of renewable
energy on that property, and
(b) will be paid for in whole or in part by a tax imposed under
this Division,
but does not include improvements referred to in section
284(1)(j)(iii), (iii.1) or (iv).
(2) For the purposes of this Division, the amount required to
recover the costs of a clean energy improvement may include
(a) the capital cost of unde rtaking the clean energy
improvement,
(b) the cost of professional se rvices needed for the clean energy
improvement,
(c) a proportionate share of the costs associated with the
administration of a clean energy improvement program,
(d) the cost of financing the clean energy improvement, and
(e) other expenses incidental to the undertaking of the clean
energy improvement and to the raising of revenue to pay for
it.
2018 c6 s6;2021 c22 s6