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Public Statements regarding Environmental Effects
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| Location of Announcement* | |||
|---|---|---|---|
| Measure | Announcement | Page number of public statement on environmental effects is in parentheses | Link to PDF Documents Containing Announcements |
| Extension of 15% Mineral Exploration Tax Credit for flow-through shares investors | Budget 2011 | Budget 2011, p. 63, 288 (288) |  Budget Plan 2011 |
| Expansion of accelerated capital cost allowance Class 43.2 to include equipment that generates electricity using waste heat | Budget 2011 | Budget 2011, p. 87, 304-307 (307) | Budget Plan 2011 |
| Extending qualifying environmental trust rules to pipelines | Budget 2011 | Budget 2011, p. 87-88, 308-310 (309) | Budget Plan 2011 |
| Aligning the deduction rates for intangible expenses in oil sands projects with those in the conventional oil and gas sector | Budget 2011 | Budget 2011, p. 88, 310-312 (312) | Budget Plan 2011 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through shares investors | Budget 2010 | Budget 2010, p. 97, 359 (359) | Budget Plan 2010 |
Expansion of accelerated capital cost allowance Class 43.2 to include:
|
Budget 2010 | Budget 2010 p. 105, 359-363 (362, 363) | Budget Plan 2010 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through share investors | Budget 2009 | Budget 2009, p. 184, 318, (319) | Budget Plan 2009 |
| Temporary 100-per-cent capital cost allowance rate for computers | Budget 2009 | Budget 2009, p. 167, 321, (322) | Budget Plan 2009 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through share investors | Budget 2008 | 2008 Budget Plan p. 160, 284 (284) | Budget Plan 2008 |
Expansion of accelerated capital cost allowance Class 43.2 to include
additional:
|
Budget 2008 | 2008 Budget Plan p.166, 298, 299, 300 (299, 301) | Budget Plan 2008 |
Expansion of accelerated capital cost allowance Class 43.2 to include:
|
Budget 2007 | 2007 Budget Plan, p. 64, 412 (412) | Budget Plan 2007 |
| Phase-out of accelerated capital cost allowance for oil sands projects | Budget 2007 | 2007 Budget Plan, p. 64, 408 (409) | Budget Plan 2007 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through share investors | Budget 2007 | 2007 Budget Plan, p. 244, 403 (404) | Budget Plan 2007 |
| Green Levy on fuel inefficient automobiles | Budget 2007 | 2007 Budget Plan, p.69, 436 (65) | Budget Plan 2007 |
| Regulations amending the Income Tax Regulations to provide a deduction for mining taxes | Budget 2003; and
Canada Gazette, Part II, October 4, 2006 (similar statement released in Part I, December 24, 2005) |
2003 Budget Plan, p. 146
Canada Gazette, Part II, Vol 140, No. 20, October 4, 2006, p. 1325 (1327) |
Budget Plan 2003
|
| Elimination of capital gains tax associated with donations of ecologically sensitive land | Budget 2006 | 2006 Budget Plan, p. 123, 231 (231) | Budget Plan 2006 |
| Tax Credit for Public Transit Passes | Budget 2006 | 2006 Budget Plan, p. 116, 229 (116) | Budget Plan 2006 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through share investors | Budget 2006 | 2006 Budget Plan, p. 79, 223 (223) | Budget Plan 2006 |
| Regulations amending the Income Tax Regulations (Canadian Renewable and Conservation Expense) to broaden the application of capital cost allowance Class 43.1 | Budget 2001; Budget 2003; and Canada Gazette, Part II, December 28, 2005 | 2001 Budget Plan, p. 128, 223
Canada Gazette Part II Vol. 139 No. 26 December 28, 2005, p. 3179 (3181) |
Budget Plan 2001 Budget Plan 2003Canada Gazette Part II Vol. 139 No. 26 December 28, 2005 |
| Expansion of accelerated capital cost allowance Class 43.2 to include equipment used in the pulp and paper sector to produce energy from spent pulping liquor | 2005 Economic and Fiscal Update | November 2005 Economic and Fiscal Update, p. 136, 227 (227) | Economic and Fiscal Update 2005 |
Link to additional public statement re: forestry bioenergy measure |
Budget 2006 | 2006 Budget Plan, p. 117, 239 (117) | Budget Plan 2006 |
Link to additional public statement re: forestry bioenergy measure
(RIAS) |
Canada Gazette, Part II, November 1, 2006 (similar statement released in Part I, June 10, 2006) | Canada Gazette, Part II, Vol 140, No. 22, November 1, 2006, p. 1597 (1598) | Canada Gazette Part II, Vol 140, No. 22, November 1, 2006 |
| Regulations amending Income Tax Regulation 1219 (Canadian Renewable and Conservation Expense) to allow for more than one "test wind turbine" to be located at a wind farm under certain conditions | Press Release, July 26, 2002; and
Canada Gazette, Part II, September 21, 2005 |
Press Release, July 26, 2002
Canada Gazette Part II Vol. 139 No. 19 September 21, 2005, p. 2052 (2053) |
Canada Gazette Part II Vol. 139 No. 19 September 21, 2005 |
| Expansion of accelerated capital cost allowance Class 43.1 to include equipment used to produce biogas from anaerobic digesters using farm manure | Budget 2005 | 2005 Budget Plan, p. 184, 403 (183,184) | Budget Plan 2005 |
Link to additional public statement re: Class 43.1 measures in Budget
2005 (RIAS) |
Canada Gazette Part II, June 14, 2006 (similar statement released in Part I on December 10, 2005) | Canada Gazette Part II, Vol. 140, No. 12 June 14, 2006, p 567 (571) | Canada Gazette Part II, Vol. 140, No. 12 June 14, 2006 |
| Expansion of accelerated capital cost allowance Class 43.1 to include distribution equipment of certain district energy systems | Budget 2005 | 2005 Budget Plan, p. 184, 403 (183) | Budget Plan 2005 |
| Increase in the capital cost allowance rate for certain high-efficiency cogeneration and renewable energy generation equipment in Class 43.1 from 30 per cent to 50 per cent | Budget 2005 | 2005 Budget Plan, p. 174, 182, 400 (183) | Budget Plan 2005 |
| Extension of 15% Mineral Exploration Tax Credit for flow-through share investors | Budget 2004 | 2004 Budget Plan, p.335 (336) | Budget Plan 2004 |
| Denial of a business expense deduction for statutory fines and penalties | Budget 2004 | 2004 Budget Plan, p. 151, 336 (151) | Budget Plan 2004 |
* Details of tax measures are typically set out in a chapter of the Budget Plan, the Annex of the Budget Plan on Tax Measures: Supplementary Information, and/or in the Regulatory Impact Analysis Statement (published in the Canada Gazette) if the measure is enacted through Regulations.
