Income Tax Regulations — 1104
lude obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities), or (ii) the engineering and design work for the construction of the expansion of the mine, as evidenced in writing, was started by, or on behalf of, the taxpayer before March 21, 2013 (and for this purpose engineering and design work does not include obtaining permits or regulatory approvals, conducting environmental assessments, community consultations or impact benefit studies, and similar activities); ( bien admissible à l’aménagement d’une mine ) eligible non-residential building means a taxpayer’s building (other than a building that was used, or acquired for use, by any person or partnership before March 19, 2007) that is located in Canada, that is included in Class 1 in Schedule II and that is acquired by the taxpayer on or after March 19, 2007 to be used by the taxpayer, or a lessee of the taxpayer, for a non-residential use; ( bâtiment non résidentiel admissible ) excluded equipment means (a) pipelines (other than pipelines used to move natural gas, or its components that are extracted, within an eligible liquefaction facility during the liquefaction process or used to move liquefied natural gas), (b) equipment used exclusively to regasify liquefied natural gas, and (c) electrical generation equipment; ( matériel non admissible ) gas or oil well equipment includes (a) equipment, structures and pipelines, other than a well casing, acquired to be used in a gas or oil field in the production therefrom of natural gas or crude oil, and (b) a pipeline acquired to be used solely for transmitting gas to a natural gas processing plant, but does not include (c) equipment or structures acquired for the refining of oil or the processing of natural gas including the separation therefrom of liquid hydrocarbons, sulphur or other joint products or by-products, or (d) a pipeline for removal or for collection for immediate removal of natural gas or crude oil from a gas or oil field except a pipeline referred to in paragraph (b); ( matériel de puits de gaz ou de pétrole ) general-purpose electronic data processing equipment means electronic equipment that, in its operation, requires an internally stored computer program that (a) is executed by the equipment, (b) can be altered by the user of the equipment, (c) instructs the equipment to read and select, alter or store data from an external medium such as a card, disk or tape, and (d) depends upon the characteristics of the data being processed to determine the sequence of its execution; ( matériel électronique universel de traitement de l’information ) new purpose-built residential rental means a purpose-built residential rental that (a) was (i) built for use as a purpose-built residential rental if construction began after April 15, 2024 and before 2031, or (ii) previously a building, or part of a building, used as a commercial property that was substantially renovated for use as a purpose-built residential rental if the renovations began after April 15, 2024 and before 2031, and (b) becomes available for use before 2036; ( nouvel ensemble résidentiel construit spécialement pour la location ) oil sands project of a taxpayer means an undertaking by the taxpayer for the extraction of tar sands from a mineral resource owned by the taxpayer, which undertaking may include the processing of the tar sands to a stage that is not beyond the crude oil stage or its equivalent; ( projet de sables bitumineux ) oil sands property of a taxpayer means property acquired by the taxpayer for the purpose of earning income from an oil sands project of the taxpayer; ( bien de sables bitumineux ) ore includes ore from a mineral resource that has been processed to any stage that is prior to the prime metal stage or its equivalent; ( minerai ) preliminary work activity means activity that is preliminary to the acquisition, construction, fabrication or