Income Tax Regulations — 1100
 (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 in respect of property (other than accelerated investment incentive property or reaccelerated investment incentive property) that was acquired, or became available for use, by the taxpayer in the taxation year, or (ii) because of element C or D in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of an amount that was repaid in the taxation year, and (b) is not in respect of (i) property included in paragraph (1)(v), in paragraph (w) of Class 10 or in any of paragraphs (a) to (c), (e) to (i), (k), (l) and (p) to (s) of Class 12, (ii) property included in any of Classes 13, 14, 15, 23, 24, 27, 29, 34, 52 and 54 to 56, (iii) where the taxpayer was a corporation described in subsection (16) throughout the taxation year, property that was specified leasing property of the taxpayer at that time, (iv) property that was deemed to have been acquired by the taxpayer in a preceding taxation year by reason of the application of paragraph 16.1(1)(b) of the Act in respect of a lease to which the property was subject immediately before the time at which the taxpayer last acquired the property, or (v) property considered to have become available for use by the taxpayer in the taxation year by reason of paragraph 13(27)(b) or (28)(c) of the Act, and G is the total of all amounts each of which is an amount deducted from the undepreciated capital cost to the taxpayer of property of the class (a) because of element F or G in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of property disposed of in the taxation year, or (b) because of element J in the definition undepreciated capital cost in subsection 13(21) of the Act in respect of an amount the taxpayer received or was entitled to receive in the taxation year. Straddle years (2.01) For the purposes of subsection (2), (a) if a taxation year begins in 2023 and ends in 2024, the factor determined for A in subsection (2) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B + D) where A is the factor otherwise determined for A in subsection (2) for 2023, B is the amount that would be determined for D in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2023, C is the factor otherwise determined for A in subsection (2) for 2024, and D is the amount that would be determined for D in subsection (2) if the only property that became available for use by the taxpayer in the taxation were property that became available for use by the taxpayer in 2024; and (b) if a taxation year begins in 2025 and ends in 2026, the factor determined for A in subsection (2) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B + D) where A is the factor otherwise determined for A in subsection (2) for 2025, B is the amount that would be determined for D in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2025, C is the factor otherwise determined for A in subsection (2) for 2026, and D is the amount that would be determined for D in subsection (2) if the only property that became available for use by the taxpayer in the taxation year were property that became available for use by the taxpayer in 2026. Straddle years — reaccelerated investment incentive property (2.011) For the purposes of subsection (2), (a) if a taxation year begins in 2029 and ends in 2030, the factor determined for A.1 in subsection (2) (other than for the purposes of paragraphs (c), (d) and (e) of the description of A.1 in subsection (2)) is to be replaced by the factor determined by the formula (A(B) + C(D))/(B +