CRA indicates that the introduction of the “solid biofuel” definition resulted in wood pellets made from wood waste no longer qualifying as wood waste

CRA indicated that the introduction of the definition of "solid biofuel" in Reg. 1104(13), which relevantly refers to fuel produced substantially from specified waste material that has undergone densification into pellets, resulted in pellets so produced from wood waste no longer qualifying as wood waste (contrary to 2012-0444401E5 and 2005-0151611E5 ). This change in position will apply prospectively to wood pellets derived from wood waste after September 30, 2026.

Neal Armstrong. Summary of 29 July 2026 External T.I. 2026-1095401E5 under Reg. 1104(13) – wood waste.