130R115. A taxpayer may elect to deduct as additional allowance, for a taxation year, an amount that does not exceed the amount determined under section 130R116, where the taxpayer(a) is not a large corporation within the meaning of subsection 8 of section 225.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), in the year, or a partnership any member of which is such a corporation in a taxation year that includes any time that is in the partnership’s fiscal period; and
(b) acquired property included in Class 12 in Schedule B under subparagraph o of the first paragraph of that class in the year but after 31 December 1997 and before 1 November 1999, for the purpose of replacing property that was acquired before 1 January 1998 that has a material risk of malfunctioning because of the change of the calendar year to 2000 and that is described in subparagraph g of the first paragraph of Class 10 in Schedule B or in that subparagraph o.