Income Tax Regulations

Marginal note:Special-purpose buildings

2903 For the purposes of this Part and paragraph 37(8)(e) of the Act, a special-purpose building is a building the working areas of which are designed and constructed to have a displacement in any direction of not more than 0.02 µm (micrometres) and to have, per 0.028 cubic metre of interior airspace,

• (a) not more than 350 airborne particles of a size less than or equal to 0.1 µm (micrometres) in diameter and no airborne particles of a size greater than 0.1 µm (micrometres) in diameter,

• (b) not more than 75 airborne particles of a size less than or equal to 0.2 µm (micrometres) in diameter and no airborne particles of a size greater than 0.2 µm (micrometres) in diameter,

• (c) not more than 30 airborne particles of a size less than or equal to 0.3 µm (micrometres) in diameter and no airborne particles of a size greater than 0.3 µm (micrometres) in diameter, or

• (d) not more than 10 airborne particles of a size less than or equal to 0.5 µm (micrometres) in diameter and no airborne particles of a size greater than 0.5 µm (micrometres) in diameter.