For geoexchange, or low energy, our problem has always been that the accelerated capital cost allowance was linked to industrial processes or manufacturing. Heating a building, or cooling it during the summer is not necessarily an industrial process. Someone in the office looked at that last week. Unless I am mistaken, as I understand it, heating and cooling are now included in the accelerated depreciation capital cost allowance. That means that geoexchange could play a greater role there and benefit from the tax changes.
On April 18th, 2007. See this statement in context.