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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20260106135356</marc:controlfield>
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      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">M154-75/2020E-PDF</marc:subfield>
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    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Technical guide to class 43.1 and 43.2.</marc:subfield>
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    <marc:datafield tag="246" ind1="1" ind2="7">
      <marc:subfield code="a">Natural Resources Canada - technical guide to class 43.1 and 43.2, 2019 edition</marc:subfield>
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      <marc:subfield code="a">2019 edition</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Natural Resources Canada = Ressources naturelles Canada, </marc:subfield>
      <marc:subfield code="c">[2020]</marc:subfield>
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      <marc:subfield code="c">©2019</marc:subfield>
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      <marc:subfield code="a">1 online resource (222 pages) : </marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Catégories 43.1 et 43.2 - guide technique.</marc:subfield>
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      <marc:subfield code="a">"This edition of the Guide provides information concerning the CCA classes in the Regulations for clean energy generation and energy conservation equipment; lists the types of property that are eligible and ineligible for inclusion in Class 43.1 or Class 43.2; provides schematic diagrams of the common types of qualifying systems; provides tables that list the types of costs that may be incurred for qualifying Class 43.1 or Class 43.2 property; and provides the application forms to be completed by taxpayers to request a technical opinion from NRCan as to which assets in a planned or completed project may qualify for inclusion in Class 43.1 or Class 43.2. This edition of the Guide supersedes the 2013 edition of the Technical Guide to Class 43.1 and 43.2 and refects changes to the Regulations that were enacted as of June 22, 2019"--About this guide, page 7.</marc:subfield>
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      <marc:subfield code="a">Clean energy</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
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      <marc:subfield code="a">Energy conservation</marc:subfield>
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      <marc:subfield code="a">Handbooks and manuals</marc:subfield>
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      <marc:subfield code="a">CANMET Energy Technology Centre (Canada), </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="t">Catégories 43.1 et 43.2 - guide technique.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.893512</marc:subfield>
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    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Technical guide to Class 43.1 and 43.2 </marc:subfield>
      <marc:subfield code="b">2013 edition</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.698788</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">9.29 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2021/rncan-nrcan/M154-75-2020-eng.pdf</marc:subfield>
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