Income Tax Regulations — (a)
Property not included in any other class that is (a) automotive equipment, including a trolley bus, but not including (i) an automotive railway car acquired after May 25, 1976, (ii) a railway locomotive, or (iii) a tramcar, (b) a portable tool acquired after May 25, 1976 for the purpose of earning rental income for short terms, such as hourly, daily, weekly or monthly, except a property described in Class 12, (c) harness or stable equipment, (d) a sleigh or wagon, (e) a trailer, including a trailer designed to be hauled on both highways and railway tracks, (f) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after May 25, 1976 and before March 23, 2004 (or after March 22, 2004 and before 2005 if an election in respect of the property is made under subsection 1101(5q)), but not including property that is principally or is used principally as (i) electronic process control or monitor equipment, (ii) electronic communications control equipment, (iii) systems software for a property referred to in subparagraph (i) or (ii), or (iv) data handling equipment unless it is ancillary to general-purpose electronic data processing equipment, (f.1) a designated underground storage cost, or (f.2) an unmanned telecommunication spacecraft designed to orbit above the earth, and property (other than property included in Class 41, 41.1 or 41.2 or property included in Class 43 that is described in paragraph (b) of that Class) that would otherwise be included in another Class in this Schedule, that is (g) a building or other structure (other than property described in paragraph (l) or (m) that would otherwise be included in Class 1, 3 or 6 and that was acquired for the purpose of gaining or producing income from a mine, except (i) a property included in Class 28, (ii) a property acquired principally for the purpose of gaining or producing income from the processing of ore from a mineral resource that is not owned by the taxpayer, (iii) an office building not situated on the mine property, or (iv) a refinery that was acquired by the taxpayer (A) before November 8, 1969, or (B) after November 7, 1969 and that had been used before November 8, 1969 by any person with whom the taxpayer was not dealing at arm’s length; (v) [Repealed, SOR/80-99, s. 1] (h) contractor’s movable equipment, including portable camp buildings, acquired for use in a construction business or for lease to another taxpayer for use in that other taxpayer’s construction business, except a property included in (i) this Class by virtue of paragraph (t), (ii) a separate class prescribed by subsection 1101(2b), or (iii) Class 22 or 38; (i) a floor of a roller skating rink; (j) gas or oil well equipment; (k) property (other than property included in class 28 or property described in paragraph (l) or (m)) that was acquired for the purpose of gaining or producing income from a mine and that is (i) a structure that would otherwise be included in Class 8, or (ii) machinery or equipment, except a property acquired before May 9, 1972 for the purpose of gaining or producing income from the processing of ore after extraction from a mineral resource that is not owned by the taxpayer; (l) property acquired after the 1971 taxation year for the purpose of gaining or producing income from a mine and providing services to the mine or to a community where a substantial proportion of the persons who ordinarily work at the mine reside, if such property is (i) an airport, dam, dock, fire hall, hospital, house, natural gas pipeline, power line, recreational facility, school, sewage disposal plant, sewer, street lighting system, town hall, water pipeline, water pumping station, water system, wharf or similar property, (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)