Income Tax Regulations

1704 This Part shall apply only to a taxpayer who, in computing his income, has never claimed an allowance under Part XI in respect of a property at a time when an allowance could have been claimed under this Part in respect of that property, other than an allowance claimed by the taxpayer under Part XI that may be claimed in respect of a property described in

• (a) paragraph 1100(1)(r) as enacted by Order in Council P.C. 1965-1118 of June 18, 1965 and as amended by Order in Council P.C. 1965-2320 of December 29, 1965;

• (b) paragraph 1100(1)(sa) as enacted by Order in Council P.C. 1968-2261 of December 10, 1968;

• (c) paragraph 1100(1)(v); or

• (d) Class 20 in Schedule II.