The Corporation will plant fast-growing trees, such as poplars, on land acquired by it and fertilized by it with sludge from municipal water treatment plants. After two or three years of growth, the poplars will be harvested, chipped and burned in a biomass boiler to provide energy in the form of heat to various clients, In commenting on non-inclusion of the biomass boiler in Class 43.2, CRA stated:
In the NRCan Guide, the term "wood waste" is defined … as follows:
Main wastes and organic residues generated by activities directly associated with the forest industry and the manufacture of wood products, including:
- forest residues such as logging waste, unsaleable trees, salvage and deforestation residues and yard debris;
- sawdust, shavings, trimmings, cuttings and offcuts generated by the manufacture of wood products.
- mill wastes such as sawdust, bark, trimmings and offcuts; ...
[C]hipped trees do not appear to meet the definition of "wood waste" since they are not waste generated by activities directly associated with the forest industry and the manufacture of wood products.
Consequently, the biomass boiler related to thermal energy generation … could not be included in either Class 43.1 or 43.2.