Income Tax Regulations — 1100
 Class 18, 60 per cent, (xvi) of Class 22, 50 per cent, (xvii) of Class 23, 100 per cent, (xviii) of Class 25, 100 per cent, (xix) of Class 26, 5 per cent, (xx) of Class 28, 30 per cent, (xxi) of Class 30, 40 per cent, (xxii) of Class 31, 5 per cent, (xxiii) of Class 32, 10 per cent, (xxiv) of Class 33, 15 per cent, (xxv) of Class 35, 7 per cent, (xxvi) of Class 37, 15 per cent, (xxvii) of Class 41, 25 per cent, (xxvii.1) of Class 41.1, 25 per cent, (xxvii.2) of Class 41.2, 25 per cent, (xxviii) of Class 42, 12 per cent, (xxix) of Class 43, 30 per cent, (xxix.1) of Class 43.1, 30 per cent, (xxix.2) of Class 43.2, 50 per cent, (xxx) of Class 44, 25 per cent, (xxxi) of Class 45, 45 per cent, (xxxii) of Class 46, 30 per cent, (xxxiii) of Class 47, 8 per cent, (xxxiv) of Class 48, 15 per cent, (xxxv) of Class 49, 8 per cent, (xxxvi) of Class 50, 55 per cent, (xxxvii) of Class 51, 6 per cent, (xxxviii) of Class 52, 100 per cent, (xxxix) of Class 53, 50 per cent, (xl) of Class 54, 30 per cent, (xli) of Class 55, 40 per cent, (xlii) of Class 56, 30 per cent, (xliii) of Class 57, 8 per cent, (xliv) of Class 58, 20 per cent, (xlv) of Class 59, 100 per cent, and (xlvi) of Class 60, 30 per cent, of the undepreciated capital cost to the taxpayer as of the end of the taxation year (before making any deduction under this subsection for the taxation year) of property of the class; Class 1 (a.1) where a separate class is prescribed by subsection 1101(5b.1) for a property of a taxpayer that is a building and at least 90 per cent of the floor space of the building is used at the end of the taxation year for the manufacturing or processing in Canada of goods for sale or lease, such amount as the taxpayer may claim not exceeding six per cent of the undepreciated capital cost to the taxpayer of the property of that class as of the end of the taxation year (before making any deduction under this subsection for the taxation year); (a.2) where a separate class is prescribed by subsection 1101(5b.1) for a property of a taxpayer that is a building, at least 90 per cent of the floor space of the building is used at the end of the taxation year for a non-residential use in Canada and an additional allowance is not allowed for the year under paragraph (a.1) in respect of the property, such amount as the taxpayer may claim not exceeding two per cent of the undepreciated capital cost to the taxpayer of the property of that class as of the end of the taxation year (before making any deduction under this subsection for the taxation year); (a.3) any additional amount that the taxpayer may claim in respect of property that is used as part of an eligible liquefaction facility for which a separate class is prescribed by subsection 1101(5b.2), not exceeding the lesser of (i) the income for the taxation year from the taxpayer’s eligible liquefaction activities in respect of the eligible liquefaction facility (taking into consideration any deduction under paragraph (yb) and before making any deduction under this paragraph), and (ii) 6% of the undepreciated capital cost to the taxpayer of property of that separate class as of the end of the taxation year (before making any deduction under this subsection for the taxation year); (a.4) if a separate class is prescribed by subsection 1101(1ac.1) for a property of a taxpayer that is a new purpose-built residential rental throughout the taxation year, such amount as the taxpayer may claim not exceeding six per cent of the undepreciated capital cost to the taxpayer of the property of that class as of the end of the taxation year (before making any deduction under this subsection for the taxation year); Class 13 (b) such amount as the taxpayer may claim in respect of the capital cost to the taxpayer of property of Class 13 in Schedule II, not exceeding (i) if the capital cost of the property was incurred in the taxation year and after November 12, 1981, (A) if the property is either an accelerated investment incentive prope