[...]
Property not included in any other class that is
-
[...]
-
(h) railway track and grading, including components such as rails, ballast, ties and other track material,
[...]
-
[...]
-
(k) electrical generating equipment (except as specified elsewhere in this Schedule);
-
[...]
-
(q) a building or other structure, or a part of it, including any component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators (except property described in any of paragraphs (k) and (m) to (p) of this Class or in any of paragraphs (a) to (e) of Class 8).
[...]
Property that is
[...]
Property not included in any other class that is
-
(a) a building or other structure, or part thereof, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, acquired by the taxpayer
[...]
-
[...]
-
(l) ancillary to a wire or cable referred to in paragraph (j) or Class 42 and that is supporting equipment such as a pole, mast, tower, conduit, brace, crossarm, guy or insulator.
[...]
Property not included in any other class that is
-
(a) a building of
[...]
construction, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, if the building
[...]
[...]
Property not included in Class 1, 2, 7, 9, 11, 17 or 30 that is
[...]
Property acquired before May 26, 1976, other than property included in Class 30, that is
[...]
Property not included in any other class that is
-
[...]
-
(b) a portable tool acquired after May 25, 1976 for the purpose of earning rental income for short terms, such as hourly, daily, weekly or monthly, except a property described in Class 12,
-
[...]
-
(f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after May 25, 1976 and before March 23, 2004 (or after March 22, 2004 and before 2005 if an election in respect of the property is made under subsection 1101(5q)), but not including property that is principally or is used principally as
[...]
[...]
-
[...]
-
(m) property acquired after March 31, 1977, principally for the purpose of gaining or producing income from a mine, if such property is
-
(i) railway track and grading including components such as rails, ballast, ties and other track material,
[...]
[...]
Property that would otherwise be included in Class 10 that is a passenger vehicle, the cost of which to the taxpayer exceeds $20,000 or such other amount as may be prescribed for the purposes of subsection 13(2) of the Act.
[...]
Property of a taxpayer that, in respect of a business of the taxpayer,
[...]
Property acquired before May 26, 1976 that is
[...]
[...]
-
(g) a truck or tractor designed for hauling freight, and that is primarily so used by the taxpayer or a person with whom the taxpayer does not deal at arm’s length in a business that includes hauling freight, and that has a “gross vehicle weight rating” (as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations) in excess of 11,788 kg.
[...]
Property acquired by the taxpayer after June 13, 1963 and before January 1, 1967 that would otherwise be included in Class 8 if,
-
[...]
-
(b) the property was acquired for use in Canada in a business carried on by the taxpayer that,
[...]
-
(iii) its net sales, as they would be determined under paragraphs 71A(2)(d) and (f) of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules), from the sale of goods processed or manufactured in Canada by the business,
was not less than 2/3 of the amount by which the gross revenue from the business for the period exceeded the aggregate of each amount paid or credited in the period to a customer of the business as a bonus, rebate or discount or for returned or damaged goods, and was not a business that was principally
[...]
[...]
Property that would otherwise be included in Class 3 or 6
-
(a) that was acquired after December 5, 1963 and before April 1, 1967 that is
[...]
and that has been certified by the Minister of Industry, upon application by the taxpayer in such form as may be prescribed by the Minister of Industry,
-
(iv) to be situated in an area that was a designated area, as determined for the purposes of section 71A of the former Act (within the meaning assigned by paragraph 8(b) of the Income Tax Application Rules),
[...]
-
(b) the capital cost of which was included in the approved capital costs as defined in the Area Development Incentives Act upon which approved capital cost the Minister of Industry has based the amount of a development grant authorized under that Act.
[...]
Property that would otherwise be included in Class 8 or 19
[...]
Property acquired after April 26, 1965 and before 1971
[...]
[...]
-
(c) where a corporation (in this paragraph referred to as the “predecessor corporation”) has, as a result of an amalgamation within the meaning assigned by subsection 87(1) of the Act, merged at any time after 1973 with one or more other corporations to form one corporate entity (in this paragraph referred to as the “new corporation”), the new corporation shall be deemed to be the same corporation as, and a continuation of, the predecessor corporation;
-
(d) where a corporation (in this paragraph referred to as the “subsidiary”) has been wound up at any time after 1973 in circumstances to which subsection 88(1) of the Act applies, the parent (within the meaning assigned by that subsection) shall be deemed to be the same corporation as, and a continuation of, the subsidiary; and
[...]
Property that would otherwise be included in another class in this Schedule that is property acquired by the taxpayer
-
[...]
-
(b) after October 22, 1968 and before 1974, where the acquisition of the property may reasonably be regarded as having been in fulfilment of an obligation undertaken in an agreement made in writing before October 23, 1968 and ratified, confirmed or adopted by the legislature of a province by a statute that came into force before that date,
[...]
Property that is
[...]
Property acquired before 1999 that would otherwise be included in another Class in this Schedule
-
[...]
-
(c) that was acquired by the taxpayer after March 12, 1970 primarily for the purpose of preventing, reducing or eliminating air pollution by
[...]
that is discharged or that, if the property had not been acquired and used, would be discharged into the atmosphere as a result of
[...]
-
(d) that has, upon application by the taxpayer to the Minister of the Environment, been accepted by that Minister as property the primary use of which is to be the preventing, reducing or eliminating of air pollution in a manner referred to in paragraph (c),
[...]
-
(e) where a corporation (in this paragraph referred to as the “predecessor corporation”) has, as a result of an amalgamation within the meaning assigned by subsection 87(1) of the Act, merged at any time after 1973 with one or more other corporations to form one corporate entity (in this paragraph referred to as the “new corporation”), the new corporation shall be deemed to be the same corporation as, and a continuation of, the predecessor corporation;
-
(f) where a corporation (in this paragraph referred to as the “subsidiary”) has been wound up at any time after 1973 in circumstances to which subsection 88(1) of the Act applies, the parent (within the meaning assigned by that subsection) shall be deemed to be the same corporation as, and a continuation of, the subsidiary; and
[...]
Property situated in Canada that would otherwise be included in another class in this Schedule that
[...]
or that would be described in paragraphs (b) to (e) if in those paragraphs each reference to a “mine” were read as a reference to a “mine that is a location in a bituminous sands deposit, oil sands deposit or oil shale deposit from which material is extracted”, and each reference to “after November 7, 1969” were read as “before November 8, 1969”.
[...]
Property (other than property included in Class 41 solely because of paragraph (c) or (d) of that Class or property included in Class 47 because of paragraph (b) of that Class) that would otherwise be included in another class in this Schedule
[...]
Property that is a multiple-unit residential building in Canada that would otherwise be included in Class 3 or Class 6 and in respect of which
[...]
Property that is a multiple-unit residential building in Canada that would otherwise be included in Class 6 if the reference to “1979” in subparagraph (a)(viii) of that Class were read as a reference to “1980”, and in respect of which
[...]
Property that would otherwise be included in Class 1, 2 or 8
[...]
-
(e) that is
-
[...]
-
(iii) heat recovery equipment that is designed to conserve energy or reduce the requirement to acquire energy by extracting and reusing heat from thermal waste including condensers, heat exchange equipment, steam compressors used to upgrade low pressure steam, waste heat boilers and ancilliary equipment such as control panels, fans, instruments or pumps,
[...]
Property (other than property included in Class 41.1 or 41.2)
-
(a) not included in Class 28 that would otherwise be included in that Class if that Class were read without reference to paragraph (a) of that Class, and if subparagraphs (e)(i) to (iii) of that Class were read as follows:
[...]
-
(a.1) that is the portion, expressed as a percentage determined by reference to capital cost, of property that
[...]
where that percentage is determined by the formula
100 × (([A - (B × 365 / C)]) / A)
where
- A
- is the total of all amounts each of which is the capital cost of a property of the taxpayer that became available for use for the purpose of subsection 13(26) of the Act in the year and that is described in subparagraphs (i) to (iv) in respect of the mine or mines, as the case may be,
- B
- is 5% of the taxpayer’s gross revenue from the mine or mines, as the case may be, for the year, and
[...]
Property, other than reconditioned or remanufactured equipment, that would otherwise be included in Class 1, 2, 8 or 48 or in Class 17 because of paragraph (a.1) of that Class
-
(a) that is
[...]
other than buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), transmission equipment, distribution equipment, fuel handling equipment that is not used to upgrade the combustible portion of the fuel and fuel storage facilities,
-
(b) that
-
(c) that is
[...]
-
(d) that is
-
(i) property that meets the following conditions :
-
[...]
-
(iv) heat recovery equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of conserving energy, reducing the requirement to acquire energy or extracting heat for sale, 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 recovered heat (such as property that is part of the internal heating or cooling system of a building or electrical generating equipment) or is a building,
-
[...]
-
(ix) equipment used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, primarily from the consumption of eligible waste fuel, producer gas or a combination of those fuels and not using any fuel other than eligible waste fuel, fossil fuel or producer gas, including such equipment that consists of fuel handling equipment used to upgrade the combustible portion of the fuel and control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical generating equipment, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), fuel storage facilities, other fuel handling equipment and property otherwise included in Class 10 or 17,
-
[...]
-
(xvi) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid fuels or chemicals), including related piping (including fans and compressors), air separation equipment, storage equipment, equipment used for drying or shredding feedstock, ash-handling equipment, equipment used to upgrade the producer gas into biomethane and equipment used to remove non-combustibles and contaminants from the producer gas, but not including, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), equipment used to convert producer gas into liquid fuels or chemicals, and property otherwise included in Class 10 or 17,
-
(xvii) equipment used by the taxpayer, or by a lessee of the taxpayer, for the purpose of charging electric vehicles, including charging stations, transformers, distribution and control panels, circuit breakers, conduits and related wiring, if
-
(xviii) fixed location energy storage property that
-
[...]
-
(B) either
-
(I) if the electrical energy to be stored is used in connection with property of the taxpayer or a lessee of the taxpayer, as the case may be, is described in paragraph (c) or would be described in this paragraph if it were read without reference to this subparagraph, or
-
(e) that
[...]
Property that is acquired after February 22, 2005 and before 2025 (other than property that was included, before it was acquired, in another class in this Schedule by any taxpayer) and that is property that would otherwise be included in Class 43.1
-
(a) otherwise than because of paragraph (d) of that Class, if the expression “6,000 BTU” in clause (c)(i)(B) of that Class were read as “4,750 BTU”; or
-
(b) because of paragraph (d) of that Class, if
-
(i) the expression “6,000 BTU” in clause (c)(i)(B) of that Class were read as “4,750 BTU”,
-
(ii) subclauses (d)(xvii)(C)(I) and (II) of that Class were read as follows:
[...]
[...]
[...]
Property acquired after March 22, 2004 and before March 19, 2007 (other than property acquired before 2005 in respect of which an election is made under subsection 1101(5q)) that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is principally or is used principally as
[...]
Property acquired after March 18, 2007 that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is included in Class 52 or that is principally or is used principally as
[...]
Property acquired by a taxpayer after January 27, 2009 and before February 2011 that
-
(a) is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is principally or is used principally as
[...]
[...]
