Income Tax Regulations — 1100
 Act or section 29 of the Income Tax Application Rules , and (ii) the undepreciated capital cost to him 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 Allowances — Class 41 (y) such additional amount as the taxpayer may claim in respect of property acquired for the purpose of gaining or producing income from a mine and for which a separate class is prescribed by subsection 1101(4c), not exceeding the lesser of (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules , and (ii) the undepreciated capital cost to the taxpayer of property of that class as of the end of a taxation year (computed without reference to subsection (2) and before making any deduction under this paragraph for the taxation year); Additional Allowances — Class 41.1 (y.1) such additional amount as the taxpayer may claim in respect of property acquired for the purpose of gaining or producing income from a mine and for which a separate class is prescribed by subsection 1101(4e), not exceeding the amount determined by the formula A × B where A is the lesser of (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (y), (y.2), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules , and (ii) the undepreciated capital cost to the taxpayer of property of that class as of the end of the taxation year computed (A) without reference to subsection (2), (B) after making any deduction under paragraph (a) for the taxation year, and (C) before making any deduction under this paragraph; and B is the percentage that is the total of (i) that proportion of 100% that the number of days in the taxation year that are before 2011 is of the number of days in the taxation year, (ii) that proportion of 90% that the number of days in the taxation year that are in 2011 is of the number of days in the taxation year, (iii) that proportion of 80% that the number of days in the taxation year that are in 2012 is of the number of days in the taxation year, (iv) that proportion of 60% that the number of days in the taxation year that are in 2013 is of the number of days in the taxation year, (v) that proportion of 30% that the number of days in the taxation year that are in 2014 is of the number of days in the taxation year, and (vi) 0%, if one or more days in the year are after 2014; Additional Allowances — Class 41.2 — Single Mine Properties (y.2) such additional amount as the taxpayer may claim in respect of property acquired for the purpose of gaining or producing income from a mine and for which a separate class is prescribed by subsection 1101(4g), not exceeding the amount determined by the formula A × B where A is the lesser of (i) the taxpayer’s income for the taxation year from the mine, before making any deduction under this paragraph, paragraph (x), (y), (ya), (ya.1) or (ya.2), section 65, 66, 66.1, 66.2 or 66.7 of the Act or section 29 of the Income Tax Application Rules , and (ii) the undepreciated capital cost to the taxpayer of property of that class as of the end of the year computed (A) without reference to subsection (2), (B) after making any deduction under paragraph (a) for the year, and (C) before making any deduction under this paragraph, and B is the percentage that is the total of (i) that proportion of 100% that the number of days in the year that are before 2017 is of the number of days in the year, (ii) that proportion of 90% that the number of days in the year that are in 2017 is of the number of days in the year, (iii) that proportion of 80% that the number of days in the year that are in 2018 is of the number of days in the year, (iv) that p