Principal Issues: Whether wind turbines to be leased by a taxpayer developing a wind farm project, if favourable results are obtained from test wind turbines owned by the taxpayer in respect of the project, would form part of the wind farm project such that the leased wind turbines would be taken into account in determining the "project's planned nameplate capacity" for purposes of proposed paragraph 1219(3)(a) of the Regulations.
Position: Determination must be made based upon the facts and circumstances relevant to a particular wind farm project. However, the fact that wind turbines which are not test wind turbines and that will be included in Class 43.1 are leased should not, in and by itself, preclude such wind turbines from forming part of a particular wind farm project and being included in the above determination of the "project's planned nameplate capacity".
Reasons: Consideration of the relevant provisions of the Regulations and the nature of the determination.