Definitions

1   In this regulation:

"Act" means the School Act;

"wind power project" means a power project that uses a wind turbine to generate or supply electricity from the wind.

Approved class of alternative energy power project

2   Wind power projects are approved alternative energy power projects for purposes of section 131.1 of the Act and are exempt from school taxes to the extent set out in section 3 of the regulation.

What property is tax exempt?

3   The following improvements in respect of a wind power project are exempt from school taxes:

(a) any tower used to support a wind turbine;

(b) the foundation for a tower referred to in paragraph (a).