Income Tax Regulations — 1100
that are after 1989 is of the number of days in the taxation year of the undepreciated capital cost to the taxpayer of property of that class as of the end of the taxation year (before making any deduction under this paragraph for the taxation year); Class 39 (ze) such amount as the taxpayer may claim in respect of property of Class 39 in Schedule II not exceeding that percentage which is the aggregate of (i) that proportion of 40 per cent that the number of days in the taxation year that are in 1988 is of the number of days in the taxation year that are after 1987, (ii) that proportion of 35 per cent that the number of days in the taxation year that are in 1989 is of the number of days in the taxation year, (iii) that proportion of 30 per cent that the number of days in the taxation year that are in 1990 is of the number of days in the taxation year, and (iv) that proportion of 25 per cent that the number of days in the taxation year that are after 1990 is of the number of days in the taxation year of the undepreciated capital cost to the taxpayer of property of that class as of the end of the taxation year (before making any deduction under this paragraph for the taxation year); Class 40 (zf) such amount as the taxpayer may claim in respect of property of Class 40 in Schedule II not exceeding that percentage which is the aggregate of (i) that proportion of 40 per cent that the number of days in the taxation year that are in 1988 is of the number of days in the taxation year that are after 1987, (ii) that proportion of 35 per cent that the number of days in the taxation year that are in 1989 is of the number of days in the taxation year, and (iii) that proportion of 30 per cent that the number of days in the taxation year that are in 1990 is of the number of days in the taxation year of the undepreciated capital cost to the taxpayer of property of that class as of the end of the taxation year (before making any deduction under this paragraph for the taxation year); Additional Allowance — Year 2000 Computer Hardware and Systems Software (zg) where the taxpayer (i) has elected for the year in prescribed manner, (ii) was not in the year a large corporation, as defined in subsection 225.1(8) of the Act, or a partnership any member of which was such a corporation in a taxation year that included any time that is in the partnership’s year, and (iii) acquired property included in paragraph (f) of Class 10 in Schedule II (A) in the year, (B) after 1997 and before November 1999, and (C) for the purpose of replacing property that was acquired before 1998 that has a material risk of malfunctioning because of the change of the calendar year to 2000 and that is described in paragraph (f) of Class 10, or paragraph (o) of Class 12, in Schedule II, such additional amount as the taxpayer claims in respect of all property described in subparagraph (iii) not exceeding the least of (iv) the amount, if any, by which $50,000 exceeds the total of (A) the total of all amounts each of which is an amount claimed by the taxpayer under this paragraph for a preceding taxation year, (B) the total of all amounts each of which is an amount claimed by the taxpayer for the year or a preceding taxation year under paragraph (zh), and (C) the total of all amounts each of which is an amount claimed under this paragraph or paragraph (zh) by a corporation for a taxation year in which it was associated with the taxpayer, (v) 85% of the capital cost to the taxpayer of all property described in subparagraph (iii), and (vi) the undepreciated capital cost to the taxpayer as of the end of the year (computed without reference to subsection (2) and after making all deductions claimed under other provisions of this subsection for the year but before making any deduction under this paragraph for the year) of property included in Class 10 in Schedule II; and Additional Allowance — Year 2000 Computer Software (zh) where the taxpayer (i) has elected for the year in prescribed m