Clean Buildings Tax Credit Regulation - 153/2022
B.C. Reg. 153/2022
O.C. 360/2022
Deposited June 27, 2022
effective February 23, 2022
This consolidation is current to July 19, 2022.
Link to consolidated regulation (PDF)

Income Tax Act

Clean Buildings Tax Credit Regulation

Definitions

1   In this regulation:

"Act" means the Income Tax Act;

"class 6 property" means property classified under the Assessment Act as class 6 property;

"class 8 property" means property classified under the Assessment Act as class 8 property;

"climate zone" has the meaning given to it in section 6;

"conditioned space" means a space that is provided with heating or cooling capable of maintaining the temperature of the space between 10° and 30°C;

"high-rise", in relation to a building, means to have 4 or more stories;

"low-rise", in relation to a building, means to have 3 or fewer stories;

"qualified energy advisor" means a person who is

(a) certified as an energy advisor by Natural Resources Canada, and

(b) employed by or under contract with a service organization licensed by Natural Resources Canada to perform EnerGuide Rating System evaluations;

"type", in relation to a building, has the meaning given to it in section 2.

Eligible buildings

2   (1) For the purposes of paragraph (b) of the definition of "eligible building" in section 271 [definitions] of the Act, subject to this section, the types of buildings set out as Items 3 to 13 in Tables 2 and 3 are prescribed.

(2) The type of building set out as Item 3 [accommodation] in Tables 2 and 3 includes only class 6 property.

(3) The type of building set out as Item 13 [other buildings] in Tables 2 and 3 includes only class 6 and class 8 property.

Energy use intensity

3   (1) For the purposes of the definition of "energy use intensity" in section 271 of the Act, the EUI of a building is to be determined according to the following rules:

(a) the EUI is to be expressed in MJ/m2;

(b) the net energy of a building for a year is the difference between

(i) the total energy value of the metered energy that enters the building in the year and the bulk fuel that is used by the building in the year, and

(ii) the total energy value of the metered energy that leaves the building in the year;

(c) the floor area of the building is the following area, measured from the exterior faces of exterior walls and from the centreline of walls between buildings:

(i) in the case of a multi-unit residential building, the total of the floor areas of all of the conditioned spaces in the building, including, without limitation, conditioned garages, conditioned basements and conditioned attics but not including crawl spaces, covered walkways, open roofed-over areas, exterior terraces or steps or roof overhangs;

(ii) in the case of any other building, the total of the floor areas of all of the spaces within the building, with no deductions for floor penetrations other than atria, but not including covered walkways, open roofed-over areas, porches and similar spaces, pipe trenches, exterior terraces or steps, roof over-hangs, parking garages, surface parking or similar features.

(2) For the purposes of subsection (1) (b), the energy value in MJ of a metered energy or bulk fuel described in Column 1 of Table 1 may be calculated using the conversion factors set out in Column 2 opposite the description.

Qualified persons

4   For the purposes of the definition of "qualified person" in section 271 of the Act, qualified energy advisors are prescribed.

Target energy use intensity

5   (1) For the purposes of the definition of "target EUI" in section 271 of the Act, subject to this section, the target EUI for the building is the product of

(a) the base EUI target specified in Table 2 for the building by reference to the type and the climate zone of the building, and

(b) the multiplier specified in Table 3 for the building by reference to the type of the building and the number of hours the building is typically operated in a week.

(2) If different parts of a building belong to different types of buildings, the target EUI for the building is the sum of the partial target EUIs, determined by the following formula, for each of the parts:

partial target EUI = A × B
C

where

A = the target EUI for the part of the building, determined under subsection (1) as if the part were a separate building;

B = the floor area of the part of the building;

C = the floor area of the building.

(3) If a building or part of a building is used as different types of buildings at different times, the building or part, as the case may be, must be considered for the purposes of this section to belong to the type it is primarily used as.

Climate zone

6   (1) For the purposes of section 5, the climate zone of a building being retrofit is to be determined, based on the annual number of heating degree days below 18°C at the location where the building is situated, as follows:

(a) if the number is 3 000 or less, the climate zone is 4;

(b) if the number is between 3 000 and 4 000, the climate zone is 5;

(c) if the number is 4 000 or more, the climate zone is 6.

(2) For the purposes of subsection (1), the annual number of heating degree days below 18°C at a location must be determined

(a) by taking an average over at least 10 years of climatic data from the weather station that is most representative of the location, or

(b) if 10 years of data are not available from that weather station, based on the available climatic data, whether or not from that weather station, that is most representative of the location.

Table 1

Energy Value Conversion Factors

Column 1
Bulk fuel
Column 2
Energy
Fuel oil #137.6 MJ/L
Fuel oil #238.7 MJ/L
Fuel oil #440.7 MJ/L
Fuel oil #5L41.3 MJ/L
Fuel oil #5H41.8 MJ/L
Fuel oil #642.9 MJ/L
Natural gas38.4 MJ/m3
Propane25.5 MJ/L
Electricity3.60 MJ/kWh

Table 2

Base EUI Targets

ItemColumn 1
Building type
Column 2
Climate zone 4
Column 3
Climate zone 5
Column 4
Climate zone 6
1MURB – low-rise573550749
2MURB – high-rise644658842
3Accommodation9029231 046
4Colleges and universities1 0031 0341 420
5Food services2 3452 3283 002
6Hospitals1 7872 0322 919
7Logistics and warehouses470505710
8Long term care8879221 272
9Offices678720864
10Retail – food1 5841 5551 886
11Retail – other635671728
12Schools553578835
13Other buildings595638734

Table 3

Operating Hour Multipliers

ItemColumn 1
Building type
Column 2
≤ 50 hours
Column 3
> 50 and < 168 hours
Column 4
168 hours
1MURB – low-rise1.01.01.0
2MURB – high-rise1.01.01.0
3Accommodation1.01.01.0
4Colleges and universities1.01.01.2
5Food services0.81.01.2
6Hospitals1.01.01.0
7Logistics and warehouses1.21.31.3
8Long term care1.01.01.0
9Offices0.90.91.2
10Retail – food1.01.01.4
11Retail – other0.71.11.5
12Schools1.01.01.2
13Other buildings0.81.01.2

[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, ss. 48 and 283.]