primary auxiliary building sump pump

primary auxiliary building

21. The authorized representative of a Canadian vessel, or a Canadian pleasure craft, of 400 gross tonnage or more that is fitted with main or auxiliary propulsion machinery must ensure that the vessel is equipped on the weather deck with a means for stopping each pump that is used to discharge oily residues and sludge oil.

(iv) heat recovery equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of conserving energy, or reducing the requirement to acquire energy, by extracting for reuse thermal waste that is generated directly in an industrial process (other than an industrial process that generates or processes electrical energy), including such equipment that consists of heat exchange equipment, compressors used to upgrade low pressure steam, vapour or gas, waste heat boilers and other ancillary equipment such as control panels, fans, instruments or pumps, but not including property that is employed in re-using the reco ...[+++]vered heat (such as property that is part of the internal heating or cooling system of a building or electrical generating equipment), is a building or is equipment that recovers heat primarily for use for heating water in a swimming pool,

20 (1) The authorized representative of a vessel of 400 gross tonnage or more that is fitted with main or auxiliary propulsion machinery must ensure that the vessel is equipped with one or more pumps that can transfer oily residues from its machinery space bilges and sludge oil tanks through a piping system to a reception facility.

(vii) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy solely from geothermal energy, including such equipment that consists of piping (including above or below ground piping and the cost of drilling a well, or trenching, for the purpose of installing that piping), pumps, heat exchangers, steam separators, electrical generating equipment and ancillary equipment used to collect the geothermal heat, but not including buildings, transmission equipment, distribution equipment, equipment designed to store electrical energy, property otherwise included in Class 10 and pro ...[+++]perty that would be included in Class 17 if that Class were read without reference to its subparagraph (a.1)(i),