Canadian Renewable Conservation Expenses (CRCE) is a category of fully deductible expenditures associated with the start-up of renewable energy and energy conservation projects for which at least 50% of the capital costs of the property would be described in Class 43.1 and 43.2. These expenditures may be deducted in full in the year incurred or can be carried forward indefinitely for deduction in later years. The CRCE expenditures are also eligible for flow-though share treatment. That is, the corporation may renounce the CRCE expenditures that it has incurred to a person who acquires flow-through shares from the corporation. This allows shareholders to claim deductions as if they had incurred the expenditures directly. This is particularly helpful to corporations that are not yet profitable. Costs related to the acquisition and installation of a test wind turbine - defined as the first wind turbine installed at the site of a proposed wind farm, whose primary purpose is to test the energy production at the site - are included in the CRCE category of expenses. In 2002, CRCE eligibility was extended to multiple test wind turbines under the following conditions: - combined energy capacity of test wind turbines not to exceed 20% of project planned nameplate capacity (one third for projects less than less than 6 MW); - no other wind turbine within 1.5 km of a test wind turbine for 120 days; and - interconnection with electrical transmission/distribution system not shared with another project. Budget 2010 amended the definition of "principal-business corporation" under CRCE to clarify that flow-through share eligibility extends to corporations the principal business of which is one, or any combination, of: (a) producing fuel; (b)generating energy; or (c) distributing energy, using Class 43.1 and Class 43.2 property. This measure will apply in respect of taxation years ending after 2004.