Income Tax Regulations — 1104
poses of the application of this definition, (h) in respect of a film or tape acquired in 1987, other than a film or tape in respect of which paragraph (i) applies, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “commenced before the end of 1987 or was completed before July, 1988”; and (i) in respect of a film or tape acquired in 1987 or 1988 that is included in paragraph (n) of Class 12 in Schedule II and that is part of a series of films or tapes that includes another property included in that paragraph, the reference in this definition to “commenced before the end of the particular taxation year or was completed no later than 60 days after the end of that year” shall be read as a reference to “completed before 1989”; ( production portant visa ) certified short production [Repealed, SOR/86-254, s. 2] completion of a specified development phase of a taxpayer’s oil sands project means the first attainment of a level of average output, attributable to the specified development phase and measured over a sixty day period, equal to at least 60% of the planned level of average daily output (as determined in paragraph (b) of the definition specified development phase ) in respect of that phase; ( achèvement ) computer software includes systems software and a right or licence to use computer software; ( logiciel ) data network infrastructure equipment means network infrastructure equipment that controls, transfers, modulates or directs data, and that operates in support of telecommunications applications such as e-mail, instant messaging, audio- and video-over-Internet Protocol or Web browsing, Web searching and Web hosting, including data switches, multiplexers, routers, remote access servers, hubs, domain name servers, and modems, but does not include (a) network equipment (other than radio network equipment) that operates in support of telecommunications applications, if the bandwidth made available by that equipment to a single end-user of the network is 64 kilobits per second or less in either direction, (b) radio network equipment that operates in support of wireless telecommunications applications unless the equipment supports digital transmission on a radio channel, (c) network equipment that operates in support of broadcast telecommunications applications and that is unidirectional, (d) network equipment that is end-user equipment, including telephone sets, personal digital assistants and facsimile transmission devices, (e) equipment that is described in paragraph (f.2) or (v) of Class 10, or in any of Classes 45, 50 and 52, in Schedule II, (f) wires or cables, or similar property, and (g) structures; ( matériel d’infrastructure pour réseaux de données ) designated asset in respect of a development phase of a taxpayer’s oil sands project, means a property that is a building, a structure, machinery or equipment and is, or is an integral and substantial part of, (a) in the case of a bitumen development phase, (i) a crusher, (ii) a froth treatment plant, (iii) a primary separation unit, (iv) a steam generation plant, (v) a cogeneration plant, or (vi) a water treatment plant, or (b) in the case of an upgrading development phase, (i) a gasifier unit, (ii) a vacuum distillation unit, (iii) a hydrocracker unit, (iv) a hydrotreater unit, (v) a hydroprocessor unit, or (vi) a coker; ( bien désigné ) designated overburden removal cost of a taxpayer means any cost incurred by him in respect of clearing or removing overburden from a mine in Canada owned or operated by him where the cost (a) was incurred after November 16, 1978 and before 1988, (b) was incurred after the mine came into production in reasonable commercial quantities, (c) as of the end of the taxation year in which the cost was incurred, has not been deducted by the taxpayer in computing his income, and (d) is not deductible, in w