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Public Statements regarding Environmental Effects

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Public Statements regarding Environmental Effects
Measure	Announcement	Page number of public statement on environmental effects is in parentheses	Link to PDF Documents Containing Announcements
		Location of Announcement*

Extension of 15% Mineral Exploration Tax Credit for flow-through shares investors	Budget 2013	Budget 2013, p. 137, 339 (339)^[1]	Budget Plan 2013
Expansion of accelerated capital cost allowance Class 43.2 to include a broader range of biogas production equipment and equipment used to treat gases from waste	Budget 2013	Budget 2013, p. 246, 350-352 (351)	Budget Plan 2013
Reduction of the rate at which pre-production mine development expenses may be deducted for tax purposes	Budget 2013	Budget 2013, p. 151-152, 353-354 (354)	Budget Plan 2013
Phase-out of the accelerated capital cost allowance for capital assets used in new mines and major mine expansions	Budget 2013	Budget 2013, p. 151-152, 353-356 (356)	Budget Plan 2013
Extension of 15% Mineral Exploration Tax Credit for flow-through shares investors	Budget 2012	Budget 2012, p. 100, 392 (392)	Budget Plan 2012
Expansion of accelerated capital cost allowance Class 43.2 to include a broader range of bioenergy equipment	Budget 2012	Budget 2012, p. 185, 403-405 (404)	Budget Plan 2012
Phase-out of the Corporate Mineral Exploration and Development Tax Credit	Budget 2012	Budget 2012, p. 119, 406-407 (407)	Budget Plan 2012
Phase-out of the Atlantic Investment Tax Credit for investments in the oil & gas and mining sectors	Budget 2012	Budget 2012, p. 118, 407-409 (409)	Budget Plan 2012
Amendment of the Income Tax Act and the Income Tax Regulations for the Atlantic Investment Tax Credit to include certain electricity generation equipment and clean energy generation equipment used primarily in an eligible activity	Budget 2012	Budget 2012, p. 409-410 (410)	Budget Plan 2012
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: heat recovery equipment in a broader range of applications; district energy equipment relying on a broader range of energy sources	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: ground source heat pump systems; biogas feedstocks; and water-to-energy applications	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: assets acquired before 2020; active solar equipment used in non-industrial applications; small photovoltaic and fuel cell equipment; wave and tidal energy equipment; biogas systems using food waste, plant residues and wood waste; and cogeneration systems using pulp and paper waste fuels	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 Canada Gazette Part II, Vol 140, No. 20, October 4, 2006
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 2003 Budget Plan, p. 152, 338 Canada Gazette Part II Vol. 139 No. 26 December 28, 2005, p. 3179 (3181)	Budget Plan 2001 Budget Plan 2003 Canada 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

^[1] The page number in parenthesis refers to the public statements.

* 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.