Income Tax Regulations — (a)
Property not included in any other class that is (a) a book that is part of a lending library; (b) chinaware, cutlery or other tableware; (c) a kitchen utensil costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006; (d) a die, jig, pattern, mould or last; (e) a medical or dental instrument costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006; (f) a mine shaft, main haulage way or similar underground work designed for continuing use, or any extension thereof, sunk or constructed after the mine came into production, to the extent that the property was acquired before 1988; (g) linen; (h) a tool (other than an electronic communication device or electronic data processing equipment that is acquired after May 1, 2006 and that can be used for a purpose other than any of measuring, locating and calculating) costing less than (i) $100, if acquired before May 26, 1976, (ii) $200, if acquired after May 25, 1976, and before May 2, 2006, or (iii) $500, if acquired after May 1, 2006; (i) a uniform; (j) the cutting or shaping part in a machine; (k) apparel or costume, including accessories used therewith, used for the purpose of earning rental income; (l) a video tape acquired before May 26, 1976; (m) a motion picture film or video tape that is a television commercial message; (n) a certified feature film or certified production; (o) computer software acquired after May 25, 1976, but not including systems software and property that is described in paragraph (s); (p) a metric scale or a scale designed for ready conversion to metric weighing, acquired after March 31, 1977 and before 1984 for use in a retail business and having a maximum weighing capacity of 100 kilograms; (q) a designated overburden removal cost; or (r) a video-cassette, a video-laser disk or a digital video disk, that is acquired for the purpose of renting and that is not expected to be rented to any one person for more than 7 days in any 30- day period; and property that would otherwise be included in another class in this Schedule that is (s) acquired by the taxpayer after August 8, 1989 and before 1993, for use in a business of selling goods or providing services to consumers that is carried on in Canada, or for lease to another taxpayer for use by that other taxpayer in such a business, and that is (i) electronic bar code scanning equipment designed to read bar codes applied to goods held for sale in the ordinary course of the business, (ii) a cash register or similar sales recording device designed with the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale, (iii) equipment or computer software that is designed to convert a cash register or similar sales recording device to one having the capability of calculating and recording sales tax imposed by more than one jurisdiction in respect of the same sale, or (iv) electronic equipment or computer software that is ancillary to property described in subparagraph (i), (ii) or (iii) and all or substantially all the use of which is in conjunction with that property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/78-137, s. 7; SOR/79-426, s. 5; SOR/81-244, s. 2; SOR/85-696, s. 20; SOR/86-254, s. 3; SOR/90-670, s. 2; SOR/91-79, s. 14; SOR/94-686, s. 44(F), 66(F); SOR/95-244, s. 8(F); SOR/2005-126, s. 7; SOR/2010-93, s. 29; SOR/2011-187, s. 2