O. Reg. 285/03: GENERAL, Filed July 7, 2003 under Assessment Act, R.S.O. 1990, c. A.31
ontario regulation 285/03
made under the
assessment act
Made: June 26, 2003
Filed: July 7, 2003
Printed in The Ontario Gazette: July 26, 2003
Amending O. Reg. 282/98
(General)
1. Ontario Regulation 282/98 is amended by adding the following Part:
part iv.1
exemptions
Alternative or Renewable Sources of Energy
28. (1) The following are prescribed sources of energy for the purposes of the definition of “alternative or renewable source of energy” in subsection 3.1 (1) of the Act:
1. Wind.
2. Water.
3. A biomass resource.
4. Hydrogen.
5. A biogas.
6. A biofuel.
7. Landfill gas.
8. An eligible fossil fuel.
9. Solar energy.
10. Geothermal energy.
11. Tidal forces.
12. Thermal waste.
(2) Despite subsection (1), water is not a prescribed source of energy for the purposes of the definition of “alternative or renewable source of energy” in subsection 3.1 (1) of the Act when it is used to produce electricity in a hydro-electric generation facility that is subject to section 92.1 of the Electricity Act, 1998.
(3) In this section,
“biofuel” means a liquid fuel or product made from a biomass resource and includes the liquid fuels ethanol, methanol and biodiesel;
“biogas” means a gaseous fuel or product derived from a biomass resource;
“biomass resource” means organic matter that is derived from a plant and available on a renewable basis, including organic matter derived from dedicated energy crops, dedicated trees, agricultural food and feed crops, and waste organic material from harvesting or processing agricultural products, forestry products and sewage;
“eligible fossil fuel” means natural gas, blast furnace gas, coke oven gas, basic oxygen furnace gas or peat;
“forestry products” include wood waste;
“waste organic material” includes animal waste and rendered animal fat.
2. This Regulation shall be deemed to have come into force on November 26, 2002.
Janet Lynne Ecker
Minister of Finance
Dated on June 26, 2003.