Hometime

Hometime · Alberta legislation

MHHS Minimum Housing and Health Standards

MHHS · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

390.1 Division 6.1 Clean Energy Improvement Tax Interpretation

Current to 2026-05-14 · Official PDF

(1) In this Division, "clean energy improvement" means,
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