Income Tax Regulations — 1100
r 2024 that is included in any of Classes 54 to 56, (a) if the property is not included in paragraph (1)(v) or in any of Classes 12, 13, 14, 15, 43.1, 44, 46, 50, 53, 54, 55, 56 and 59 or in Class 43 in the circumstances described in paragraph (f), (i) 1/2, for property that became available for use by the taxpayer before 2030, and (ii) nil, for property that became available for use by the taxpayer after 2029, (b) if the class is Class 43.1, (i) 2 1/3, for property that became available for use by the taxpayer before 2030, (ii) 1 1/2, for property that became available for use by the taxpayer in 2030 or 2031, and (iii) 5/6, for property that became available for use by the taxpayer after 2031, (c) if the class is Class 44, (i) 3, for property that became available for use by the taxpayer before 2027, and (ii) nil, for property that became available for use by the taxpayer after 2026, (d) if the class is Class 46, (i) 2 1/3, for property that became available for use by the taxpayer before 2027, and (ii) nil, for property that became available for use by the taxpayer after 2026, (e) if the class is Class 50, (i) 9/11, for property that became available for use by the taxpayer before 2027, and (ii) nil, for property that became available for use by the taxpayer after 2026, (f) if the property is included in Class 53 or — for property acquired after 2025 — is included in Class 43 and would have been included in Class 53 if it had been acquired in 2025, (i) 1, for property included in Class 53, (ii) 2 1/3, for property included in Class 43 that became available for use by the taxpayer before 2030, (iii) 1 1/2, for property included in Class 43 that became available for use by the taxpayer in 2030 or 2031, (iv) 5/6, for property included in Class 43 that became available for use by the taxpayer after 2031, (g) if the class is Class 54 or Class 56, (i) 2 1/3, for property that became available for use by the taxpayer before 2030, (ii) 1 1/2, for property that became available for use by the taxpayer in 2030 or 2031, and (iii) 5/6, for property that became available for use by the taxpayer after 2031, (h) if the class is Class 55, (i) 1 1/2, for property that became available for use by the taxpayer before 2030, (ii) 7/8, for property that became available for use by the taxpayer in 2030 or 2031, and (iii) 3/8, for property that became available for use by the taxpayer after 2031, and (i) in any other case, nil; B is the amount determined, in respect of the class, by the formula D − E where D is the total of all amounts, if any, each of which is an amount included in the description of A in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of property of the class that became available for use by the taxpayer in the taxation year and that is accelerated investment incentive property or property acquired before 2025 that is included in any of Classes 54 to 56, and E is the amount, if any, by which the amount determined for G exceeds the amount determined for F in the description of C; B.1 is the amount determined, in respect of the class, by the formula D.1 − E.1 where D.1 is the total of all amounts, if any, each of which is an amount included in the description of A in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of property of the class that became available for use by the taxpayer in the taxation year and that is reaccelerated investment incentive property or property acquired after 2024 that is included in any of classes 54 to 56, and E.1 is the amount, if any, by which the amount determined for G exceeds the amount determined for F; and C is the amount determined, in respect of the class, by the formula F − G where F is the total of all amounts each of which (a) is an amount added to the undepreciated capital cost to the taxpayer of property of the class (i) because of element A in the definition undepreciated capital cost in subsection 13(21) of the Act