Income Tax Regulations — (a)
erty, (ii) a road, sidewalk, airplane runway, parking area, storage area or similar surface construction, or (iii) machinery or equipment ancillary to any of the property described in subparagraph (i) or (ii), but is not (iv) a property included in Class 28, or (v) a railway not situated on the mine property; (m) property acquired after March 31, 1977, principally for the purpose of gaining or producing income from a mine, if such property is (i) railway track and grading including components such as rails, ballast, ties and other track material, (ii) property ancillary to the track referred to in subparagraph (i) that is (A) railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, or (B) a bridge, culvert, subway, trestle or tunnel, (iii) machinery or equipment ancillary to any of the property referred to in subparagraph (i) or (ii), or (iv) conveying, loading, unloading or storing machinery or equipment, including a structure, acquired for the purpose of shipping output from the mine by means of the track referred to in subparagraph (i), but is not (v) property included in Class 28, or (vi) for greater certainty, rolling stock; (n) property that was acquired for the purpose of cutting and removing merchantable timber from a timber limit and that will be of no further use to the taxpayer after all merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed, unless the taxpayer has elected to include another property of this kind in another class in this Schedule; (o) mechanical equipment acquired for logging operations, except a property included in Class 7; (p) an access road or trail for the protection of standing timber against fire, insects or disease; (q) property acquired for a motion picture drive-in theatre; (r) property included in this class by virtue of subsection 1102(8) or (9), except a property included in Class 28; (s) a motion picture film or video tape acquired after May 25, 1976, except a property included in paragraph (w) or (x) or in Class 12; (t) a property acquired after May 22, 1979 that is designed principally for the purpose of (i) determining the existence, location, extent or quality of accumulations of petroleum or natural gas, (ii) drilling oil or gas wells, or (iii) determining the existence, location, extent or quality of mineral resources, except a property included in a separate class prescribed by subsection 1101(2b); (u) property acquired after 1980 to be used primarily in the processing in Canada of heavy crude oil recovered from a natural reservoir in Canada to a stage that is not beyond the crude oil stage or its equivalent that is (i) property that would otherwise be included in Class 8 except railway rolling stock or a property described in paragraph (j) of Class 8, (ii) an oil or water storage tank, (iii) a powered industrial lift truck that would otherwise be included in paragraph (a), or (iv) property that would otherwise be included in paragraph (f); (v) property acquired after August 31, 1984 (other than property that is included in Class 30) that is equipment used for the purpose of effecting an interface between a cable distribution system and electronic products used by consumers of that system and that is designed primarily (i) to augment the channel capacity of a television receiver or radio, (ii) to decode pay television or other signals provided on a discretionary basis, or (iii) to achieve any combination of functions described in subparagraphs (i) and (ii); (w) a certified production acquired after 1987 and before March 1996; (x) a Canadian film or video production; or (y) a railway locomotive that is not an automotive railway car and that was not used or acquired for use for any purpose by any taxpayer before February 26, 2008. [NOTE: Application provisions are not included in the consolidated text; see relevant