The Fall Economic Statement Implementation Act, 2023 includes a variety of tax measures that were introduced in Parliament on November 30, 2023, as Bill C-59. …The Government also set out in the 2023 Statement its process and timeline for implementing the remaining clean energy measures, which include… a proposed expansion of the Clean Tech ITC and Clean Electricity ITC to apply to certain equipment that uses waste biomass as a fuel source. …The purpose of this new Biomass Expansion is to reduce biowaste and support new affordable electricity and heat generation in Canada. The Biomass Expansion will capture systems that use “specified waste material” as defined in the Income Tax Regulations to generate electricity or heat. …The expanded eligibility would apply to certain integrated waste biomass systems that use “specified waste material” solely to generate electricity or electricity and heat (i.e., cogeneration systems).