This enactment amends the Income Tax Act to provide a tax credit to certain businesses that acquire qualifying heat recovery equipment to recover heat produced by industrial processes and convert it in order to generate energy.
House First Reading
| Date | Part | Type | Title | Instrument |
|---|---|---|---|---|
| Sep 19, 2025 | II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2024–2025) — Regulations Amending the | SOR/2025-193 |
| Sep 19, 2025 | II | Regulation | Income Tax Regulations (2023–2024 Livestock Deferral) — Regulations Amending the | SOR/2025-194 |
| Mar 6, 2025 | II | Regulation | Income Tax Regulations (Prescribed Arrangement — Air Canada) — Regulations Amending the | SOR/2025-75 |
| Mar 12, 2025 | II | Regulation | Income Tax Regulations (Northern Residents Deductions) — Regulations Amending the | SOR/2025-97 |
| Nov 22, 2024 | II | Regulation | Income Tax Regulations (Technical Amendments) — Regulations Amending the | SOR/2024-231 |
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.