Words and Phrases - "electrolysis of water"

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26 May 2025 External T.I. 2025-1056481E5 - Clean Hydrogen ITC: Electrolysis of Water

Summary Under
Tax Topics - Income Tax Act - Section 127.48 - Subsection 127.48(1) - Eligible Pathway
the electrolysis of sodium chloride solution producing hydrogen only as a by-product did not qualify as the “electrolysis of water” for clean hydrogen purposes

Whether a project, which used the chlor-alkali process or the chlorate process to produce inter alia hydrogen, constituted a qualified clean...

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Words and Phrases
electrolysis of water
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning technical meaning of a technical term to be applied 88