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I-3, r. 1 - Regulation respecting the Taxation Act

Full text

In force date

2023-12-13 Show full text at this date

SCHEDULE B

(ss. 130R3, 130R6, 130R7, 130R8, 130R9, 130R10, 130R12, 130R13, 130R14, 130R15, 130R16, 130R17, 130R18, 130R22, 130R34, 130R49, 130R103, 130R119, 130R120, 130R122, 130R123, 130R124, 130R135, 130R138, 130R142, 130R147, 130R150, 130R155, 130R156, 130R158, 130R159, 130R161, 130R162, 130R175, 130R184, 130R196, 130R197, 130R200, 130R203, 130R207, 130R208, 130.1R2, 1086R98)

CLASSES OF PROPERTY

CLASS 1

(4%)

(ss. 130R3, 130R22, 130R71, 130R77, 130R88, 130R105, 130R128, 130R131, 130R179, 130R180)

Property, not included in any other class, that is

(a) a bridge;

(b) a canal;

(d) a dam;

(e) a jetty acquired before 26 May 1976;

(f) a mole acquired before 26 May 1976;

(g) a road, sidewalk, aeroplane runway, parking area, storage area or similar surface construction, acquired before 26 May 1976;

(h) railway track and grading, including components such as rails, ballast, ties and other track material

i. that is not part of a railway system, or

ii. that was acquired after 25 May 1976;

(i) railway traffic control or signalling equipment acquired after 25 May 1976, including switching, block signalling, interlocking, crossing protection, detection, speed control or retarding equipment, but not including property that is principally electronic equipment or systems software therefor;

(j) a subway or tunnel, acquired after 25 May 1976;

(k) electrical generating equipment, except as specified elsewhere in this schedule;

(l) a pipeline, other than

i. a pipeline that is gas or oil well equipment, and

ii. a pipeline that is for oil or natural gas if the Minister is or has been satisfied that the main source of supply for the pipeline is or was likely to be exhausted within 15 years after the date on which the operation of the pipeline commenced;

(m) the generating or distributing equipment and plant, including structures, of a producer or distributor of electrical energy;

(n) manufacturing and distributing equipment and plant, including structures, acquired primarily for the production or distribution of gas, other than

i. a property acquired for the purpose of producing or distributing gas that is normally distributed in portable containers,

ii. a property acquired for the purpose of processing natural gas, before the delivery of such gas to a distribution system, and

iii. a property acquired for the purpose of producing oxygen or nitrogen;

(o) the distributing equipment and plant, including structures, of a distributor of water;

(p) the production and distributing equipment and plant, including structures, of a distributor of heat; or

(q) a building or other structure, or a part of it, including any component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, except property described

i. in any of paragraphs k and m to p, or

ii. in any of paragraphs a to e of Class 8.

O.C. 1981-80, Sch. B, Class 1; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 1; O.C. 1697-92, s. 63; O.C. 1631-96, s. 61; O.C. 1454-99, s. 63; O.C. 1149-2006, s. 73; O.C. 1116-2007, s. 52; O.C. 134-2009, s. 1.

CLASS 2

(6%)

(ss. 130R3, 130R22, 130R128, 130R129, 130R187)

Property that is

(a) electrical generating equipment except as specified elsewhere in this schedule;

(b) a pipe-line, other than gas or oil well equipment, unless, in the case of a pipeline for oil or natural gas, the Minister is or has been satisfied that the main source of supply for the pipeline will be or is likely to be exhausted within 15 years from the date on which operation of the pipeline commenced;

(c) the generating and distributing equipment and plant, including structures, of a producer or distributor of electrical energy, except property included in any of Classes 10, 13, 14, 26 and 28;

(d) manufacturing and distributing equipment and plant, including structures, acquired primarily for the production or distribution of gas, other than

i. a property included in any of Classes 10, 13 and 14,

ii. a property acquired for the purpose of processing or distributing gas that is normally distributed in portable containers,

iii. a property acquired for the purpose of processing natural gas before delivery to a distribution system, and

iv. a property acquired for the purposes of producing oxygen or nitrogen;

(e) the distributing equipment and general plant, including structures, of a distributor of water, except property included in any of Classes 10, 13 and 14; or

(f) the production and distributing equipment and general plant, including structures, of a distributor of heat, except a property included in any of Classes 10, 13 and 14.

The property in this class includes only property acquired by the taxpayer

(a) before 1 January 1988; or

(b) before 1 January 1990

i. pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987,

ii. that was under construction by or on behalf of the taxpayer on 18 June 1987, or

iii. that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on 18 June 1987.

O.C. 1981-80, Sch. B, Class 2; O.C. 1983-80, s. 43; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 2; O.C. 544-86, s. 19; O.C. 1076-88, s. 33; O.C. 1697-92, s. 64; O.C. 134-2009, s. 1.

CLASS 3

(5%)

(ss. 130R22, 130R61, 130R71, 130R87, 130R88, 130R105, 130R128, 130R131, 130R152, 130R181, 130R182)

Property not included in any other class, that is

(a) a building or other structure, or part thereof, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators acquired by the taxpayer

i. before 1 January 1988, or

ii. before 1 January 1990

(1) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987,

(2) that was under construction by or on behalf of the taxpayer on 18 June 1987, or

(3) that is a component part of a building that was under construction by or on behalf of the taxpayer on 18 June 1987;

(b) a breakwater other than a wooden breakwater;

(d) a trestle;

(e) a windmill;

(f) a wharf;

(g) an addition or alteration made after 31 March 1967 but before 1 January 1988, to a building that would have been included in this class during that period if it had not been included in Class 20;

(h) a jetty acquired after 25 May 1976;

(i) a mole acquired after 25 May 1976;

(j) telephone, telegraph or data communication equipment, acquired after 25 May 1976, that is a wire or cable;

(k) an addition or alteration, other than an addition or alteration described in paragraph k of Class 6, made after 31 December 1987, to a building included, in whole or in part, in this class, in Class 6 by virtue of subparagraph i of paragraph a thereof, or in Class 20, to the extent that the aggregate cost of all such additions or alterations to the building does not exceed the lesser of

i. $500,000, or

ii. 25% of the aggregate of the amounts that would, but for this paragraph, be the capital cost of the building and any additions or alterations thereto included in this class or Class 6 or 20; or

(l) supporting equipment for a wire or cable referred to in paragraph j or in Class 42, such as a pole, mast, tower, conduit, brace, crossarm, guy or insulator.

O.C. 1981-80, Sch. B, Class 3; O.C. 1983-80, s. 44; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 3; O.C. 1697-92, s. 65; O.C. 1631-96, s. 42; O.C. 134-2009, s. 1

CLASS 4

(6%)

(ss. 130R3, 130R22, 130R128, 130R129, 130R147)

Property that would otherwise be included in another class in this schedule, that is

(a) a railway system or a part thereof, except automotive equipment not designed to run on rails or tracks, that was acquired after the end of the taxpayer’s 1958 taxation year and before 26 May 1976; or

(b) a tramway or trolley bus system or a part thereof, except property included in any of Classes 10, 13 and 14.

O.C. 1981-80, Sch. B, Class 4; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 4; O.C. 134-2009, s. 1.

CLASS 5

(10%)

(ss. 130R22, 130R128)

A property that is included in Class 5 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

O.C. 1981-80, Sch. B, Class 5; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 5; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.

CLASS 6

(10%)

(ss. 130R22, 130R61, 130R71, 130R87, 130R88, 130R105, 130R128, 130R131, 130R152)

Property, not included in any other class, that is

(a) a building of frame, log, stucco on frame, galvanized iron or corrugated metal, including component parts such as electric wiring, plumbing, sprinkler systems, air-conditioning equipment, heating equipment, lighting fixtures, elevators and escalators, if the building

i. was acquired by the taxpayer before 1979 and is not described in subparagraph ii or iii,

ii. is used by the taxpayer for the purpose of gaining or producing income from farming or fishing,

iii. has no footings or other base support below ground level, or

iv. was acquired by the taxpayer after 1978 and the installation of footings or any other base support begun before 1979, where the taxpayer was committed to acquiring it under a written agreement entered into before 1979, where the taxpayer commenced construction before 1979 or where construction was commenced under a written agreement entered into by the taxpayer before 1979;

(b) a wooden breakwater;

(d) a greenhouse;

(e) an oil or water storage tank;

(f) a railway tank car acquired before 26 May 1976;

(g) a wooden wharf;

(h) an aeroplane hangar acquired after the end of the taxpayer’s 1958 taxation year;

(i) an addition or alteration made after 31 March 1967 but before 1979 to a building that would have been included in that class during that period if it had not been included in Class 20, or an addition or alteration made after 1978 that the taxpayer was required to make to such building under a written agreement entered into before 1979;

(j) a railway locomotive acquired after 25 May 1976 and before 26 February 2008, but not including an automobile railway car; or

(k) an addition or alteration made after 1978 to a building included in this class under subparagraph i of paragraph a, to the extent that the aggregate cost of such additions or alterations does not exceed $100,000.

O.C. 1981-80, Sch. B, Class 6; O.C. 1983-80, s. 45; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 6; O.C. 1631-96, s. 43; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 62.

CLASS 7

(15%)

(ss. 130R22, 130R128, 130R164, 130R166)

Property that is

(a) a canoe or rowboat;

(b) a scow;

(d) furniture, fittings and equipment attached to a property included in this class, but not including radiocommunication equipment;

(e) a spare engine for a property included in this class;

(f) a marine railway;

(g) a vessel under construction, other than a vessel included in Class 41;

(h) subject to an election made under section 130R133, property acquired after 27 February 2000 that is a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks, or a railway car;

(i) a railway locomotive acquired after 27 February 2000, but not including property included in Class 10 because of paragraph t of that class and an automobile railway car;

(j) pumping or compression equipment, including equipment ancillary to pumping and compression equipment, acquired after 22 February 2005 if the equipment pumps or compresses petroleum, natural gas or a related hydrocarbon for the purpose of moving it

i. through a transmission pipeline,

ii. from a transmission pipeline to a storage facility, or

iii. from a storage facility to a transmission pipeline; or

(k) pumping or compression equipment that is acquired after 25 February 2008, including equipment ancillary to pumping and compression equipment, that is on a pipeline and that pumps or compresses carbon dioxide for the purpose of moving it through the pipeline.

O.C. 1981-80, Sch. B, Class 7; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 7; O.C. 1697-92, s. 66; O.C. 1149-2006, s. 74; O.C. 1116-2007, s. 53; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 63.

CLASS 8

(20%)

(ss. 130R3, 130R22, 130R61, 130R71, 130R105, 130R128, 130R130, 130R152, 130R191, 130R198)

Property not included in any of Classes 1, 2, 7, 9, 11, 17 and 30 that is

(a) a structure that is manufacturing or processing machinery or equipment;

(b) corporeal property attached to a building and acquired solely for the purpose of

i. servicing, supporting or providing access to or egress from, machinery or equipment,

ii. manufacturing or processing, or

iii. any combination of the purposes prescribed in subparagraphs i and ii;

(d) a building or other structure acquired after 19 February 1973 that is designed for preserving ensilage on a farm;

(e) a building or other structure acquired after 19 February 1973 that is designed to store fresh fruit or fresh vegetables at a controlled level of temperature and humidity and to be used principally for such storages by or for the person by whom they were grown;

(f) electrical generating equipment acquired after 25 May 1976 if

i. the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy,

ii. the equipment is auxiliary to the taxpayer’s main power supply, and

iii. the equipment is not used regularly as a source of supply;

(g) electrical generating equipment, acquired after 25 May 1976, that has a maximum load capacity of not more than 15 kW;

(h) portable electrical generating equipment acquired after 25 May 1976;

(i) property not included in any other class that is radio-communication equipment acquired after 25 May 1976;

(j) a corporeal capital asset that is not included in another class in this schedule other than

i. an animal,

ii. a tree, shrub, herb or similar growing thing,

iii. an oil or gas well,

iv. a mine,

v. radium,

vi. a right of way,

vii. a timber limit,

viii. a tramway track,

ix. land or any interest therein,

x. property of a separate class prescribed by section 130R165, and

xi. a specified temporary access road of the taxpayer;

(k) a rapid transit car that is used for the purpose of public transportation within a metropolitan area and is not part of a railway system;

(l) an outdoor advertising poster panel or bulletin board; or

(m) a greenhouse constructed of a rigid frame and a replaceable, flexible plastic cover.

O.C. 1981-80, Sch. B, Class 8; O.C. 1535-81, s. 19; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 8; O.C. 421-88, s. 40; O.C. 1697-92, s. 67; O.C. 1631-96, s. 44; O.C. 1454-99, s. 64; O.C. 1470-2002, s. 84; O.C. 1249-2005, s. 60; O.C. 1149-2006, s. 75; O.C. 134-2009, s. 1; O.C. 164-2021, s. 35

CLASS 8.1

(33 1/3%)

(s. 130R22)

Property acquired after 21 April 2005 that would otherwise be included in Class 8 and that is a drawing, a print, an etching, a sculpture, a painting or other similar work of art of which the artist was a Canadian, within the meaning of the second paragraph of section 130R205, at the time the property was created.

O.C. 1149-2006, s. 76; O.C. 134-2009, s. 1.

CLASS 9

(25%)

(ss. 130R22, 130R128)

Property acquired before 26 May 1976, other than property included in Class 30, that is

(a) electrical generating equipment,

i. if the taxpayer is not a person whose business is the production for the use of or distribution to others of electrical energy,

ii. if the equipment is auxiliary to the taxpayer’s main power supply, and

iii. if the equipment is not used regularly as a source of supply;

(b) radar equipment;

(d) radio receiving equipment;

(e) electrical generating equipment that has a maximum load capacity of not more than 15 kW; or

(f) portable electric generating equipment.

Property acquired after 25 May 1976, that is

(a) an aircraft;

(b) furniture, fittings or equipment attached to an aircraft; or

O.C. 1981-80, Sch. B, Class 9; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 9; O.C. 1454-99, s. 65; O.C. 134-2009, s. 1.

CLASS 10

(30%)

(ss. 101.8R1, 130R3, 130R6, 130R8, 130R22, 130R71, 130R93, 130R105, 130R109, 130R112, 130R113, 130R114, 130R115, 130R120, 130R121, 130R128, 130R141, 130R143, 130R146, 130R174, 130R189, 130R190, 130R198, 360R2, 360R49, 360R54, 360R55, 360R56, 776.50R1)

Property, not included in any other class, that is

(a) automotive equipment, including a trolley bus, but not including an automotive railway car acquired after 25 May 1976, a tramcar or a railway locomotive;

(b) harness or stable equipment;

(d) a trailer, including a trailer designed to be hauled on both highways and railway tracks;

(e) a wagon;

(f) a portable tool acquired after 25 May 1976, for the purpose of earning rental income for short terms, such as hourly, daily, weekly or monthly, but not including a property described in Class 12;

(g) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after 25 May 1976 and before 23 March 2004, or after 22 March 2004 and before 1 January 2005 if an election in respect of the property is made under section 130R198, but not including property that is principally property described in any of subparagraphs i to iv or is used principally as

i. electronic process control or monitor equipment,

ii. electronic communications control equipment,

iii. systems software for equipment referred to in subparagraph i or ii, or

iv. data handling equipment unless it is ancillary to general-purpose electronic data processing equipment;

(h) designated expenses of underground storage; or

(i) an unmanned communication spacecraft designed to orbit above the earth.

Property, other than property included in Class 41 or Class 41.1 and property included in Class 43 and described in paragraph b of that class, that would otherwise be included in another class and that is

(a) a building or other structure, other than property described in subparagraph f or m, that would otherwise be included in any of Classes 1, 3 and 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 mineral ores from a mineral resource that is not owned by the taxpayer,

iii. an office building not situated on the mine property, and

iv. a metal refinery that was acquired by the taxpayer before 8 November 1969, or after 7 November 1969 and that had been used before 8 November 1969 by any person with whom the taxpayer was not dealing at arm’s length;

(b) contractor’s movable equipment, including portable camp buildings, acquired for use in a construction business or for lease to another taxpayer for use in the taxpayer’s construction business, other than property included in this class under subparagraph n, in a separate class in accordance with section 130R166 or in Class 22 or 38;

(d) gas or oil well equipment;

(e) property acquired for the purpose of gaining or producing income from a mine and that is a structure that would otherwise be included in Class 8 or machinery or equipment, other than

i. a property included in Class 28,

ii. a property described in subparagraph f or m, and

iii. a property acquired before 9 May 1972 for the purpose of gaining or producing income from the processing of mineral ores from a mineral resource that is not owned by the taxpayer;

(f) property acquired after the 1971 taxation year, other than property included in Class 28 or a railway not situated on the mine property, 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 any of the following:

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, aeroplane runway, parking area, storage area or similar surface construction, or

iii. any machinery or equipment ancillary to any of the property described in subparagraph i or ii;

(g) property that was acquired for the purpose of cutting and removing merchantable timber from a timber limit and that will be of no further use to the taxpayer after all the merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed, unless the taxpayer has elected to include another property of this kind in another class;

(h) mechanical equipment acquired for logging operations, but not including a property described in Class 7;

(i) access roads and trails for the protection of standing timber against fire, insects, and disease;

(j) property that was acquired for a motion picture drive-in theatre;

(k) property included in this class by virtue of sections 130R143 and 130R144, except a property included in Class 28;

(l) a motion picture film or video tape acquired after 25 May 1976, other than a property referred to in any of subparagraphs q to s or a property included in Class 12;

(m) property, other than property included in Class 28 or rolling stock, acquired after 31 March 1977 principally for the purpose of gaining or producing income from a mine, if such property is property hereinafter referred to

i. railway track and grading including components such as rails, ballast, ties and other material,

ii. property ancillary to railway track referred to in subparagraph i and that is a bridge, culvert, trestle, subway or tunnel, as well as railway traffic control or signalling equipment, including switching, block signalling, interlocking, crossing protection, speed control or retarding equipment,

iii. machinery or equipment ancillary to any of the property referred to in subparagraph i or ii, or

iv. conveying, loading, unloading, or storing machinery or equipment, including a structure acquired for the purposes of shipping output from the mine by means of a railway track referred to in subparagraph i;

(n) property acquired after 22 May 1979 that is designed principally to determine the existence of a mineral resource or the accumulation of oil or natural gas, to locate such resource or such accumulation or to determine the extent or quality of it, or to drill an oil or gas well, except property included in a separate class under section 130R166;

(o) property acquired after 1980 to be used principally in the processing in Canada of heavy crude oil extracted from a natural gas reservoir located in Canada to a stage not exceeding that of crude oil or the equivalent and that is

i. property that would be included in Class 8, except railway rolling stock and radio communication equipment acquired after 25 May 1976 and not included in any other class,

ii. a water or petroleum reservoir,

iii. an industrial freight elevator that would be included in subparagraph a of the first paragraph, or

iv. property that would be included in subparagraph g of the first paragraph;

(p) property acquired after 31 August 1984, other than property included in Class 30, that is equipment used for the purpose of effecting an interface between a cable distribution system and electronic products used by consumers of that system and that is designed primarily to

i. increase the number of channels of a television or radio receiver,

ii. decode pay television or other signals provided on a discretionary basis, or

iii. achieve any combination of the functions described in subparagraphs i and ii;

(q) a certified production acquired after 31 December 1987 and before 1 March 1996;

(r) a Québec film production;

(s) a Canadian film or video production;

(t) a railway locomotive that is not an automotive railway car and that was not used or acquired for use for any purpose by any taxpayer before 26 February 2008.

O.C. 1981-80, Sch. B, Class 10; O.C. 1983-80, s. 46; O.C. 1535-81, s. 20; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 10; O.C. 2962-82, s. 88; O.C. 500-83, s. 88; O.C. 1666-90, s. 24; O.C. 1232-91, s. 29; O.C. 1114-92, s. 41; O.C. 1697-92, s. 68; O.C. 1539-93, s. 55; O.C. 35-96, s. 83; O.C. 1631-96, s. 45; O.C. 1282-2003, s. 94; O.C. 1249-2005, s. 61; O.C. 1149-2006, s. 77; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 64; O.C. 390-2012, s. 83.

CLASS 10.1

(30%)

(ss. 130R22, 130R127, 130R186)

Property that would otherwise be included in Class 10 that is a passenger vehicle, the cost of which to the taxpayer exceeds $20,000 or such other amount as may be prescribed for the purposes of paragraph d.3 of section 99 of the Act.

O.C. 1697-92, s. 69; O.C. 134-2009, s. 1.

CLASS 11

(35%)

(ss. 130R22, 130R128)

Property, not included in any other class, that is used to earn rental income and that is

(a) an electrical advertising sign owned by the manufacturer thereof, acquired before 26 May 1976; or

(b) an outdoor advertising poster panel or bulletin board acquired by the taxpayer

i. before 1 January 1988, or

ii. before 1 January 1990

(1) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987, or

(2) that was under construction by or on behalf of the taxpayer on 18 June 1987.

O.C. 1981-80, Sch. B, Class 11; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 11; O.C. 1697-92, s. 70; O.C. 134-2009, s. 1.

CLASS 12

(100%)

(ss. 93.6R1, 130R3, 130R7, 130R10, 130R22, 130R71, 130R93, 130R106, 130R108, 130R109, 130R111, 130R112, 130R113, 130R115, 130R116, 130R120, 130R128, 130R151, 130R192, 130R193, 130R194, 156.2R1, 156.3R1)

Property, not included in any other class, that is

(a) a book that is part of a lending library;

(b) chinaware, cutlery or other tableware;

i. $100, if acquired before 26 May 1976,

ii. $200, if acquired after 25 May 1976 and before 2 May 2006, or

iii. $500, if acquired after 1 May 2006;

(d) a die, jug, pattern, mould or last;

(e) a medical or dental instrument costing less than

i. $100, if acquired before 26 May 1976,

ii. $200, if acquired after 25 May 1976 and before 2 May 2006, or

iii. $500, if acquired after 1 May 2006;

(f) a mine shaft, mine haulage way or similar underground work, designed for continuing use, or any extension thereof, sunk or constructed after the mine came into production, to the extent that that property was acquired before 1 January 1988;

(g) linen;

(h) a tool, other than an electronic communication device or electronic data processing equipment that is acquired after 1 May 2006 and can be used for a purpose other than that of measuring, locating or calculating, costing less than

i. $100, if acquired before 26 May 1976,

ii. $200, if acquired after 25 May 1976 and before 2 May 2006, or

iii. $500, if acquired after 1 May 2006;

(i) a uniform;

(j) the cutting or shaping part in a machine;

(k) apparel or costume, including accessories used therewith, used for the purpose of earning rental income therefrom;

(l) a video tape acquired before 26 May 1976;

(m) a motion picture film or video tape that is a television commercial message;

(n) a certified feature film or a certified production;

(o) computer software acquired after 25 May 1976, but not including system software or a property that is described in the third paragraph;

(p) a metric scale or a scale designed for ready conversion to the metric system, acquired after 31 March 1977 and before 1984 for use in a retail business, and having a maximum load of 100 kg;

(q) the cost of removing overburden;

(r) a certified Québec film;

(s) a videotape cassette, a laser disc or a DVD acquired for the purpose of renting and that is not intended to be rented to any one person for more than 7 days in any 30-day period; or

(t) an incorporeal property acquired by the taxpayer after 16 May 1989 and before 13 June 2003, or after 12 June 2003 and before 13 June 2004 if it is referred to in the sixth paragraph, in the course of a technology transfer that must begin to be used within a reasonable period following that acquisition and that must be used for at least the entire period covering the process of implementing the innovation or invention relative to that technology transfer, by the taxpayer and, where applicable, by any other person who, before the end of that period, acquired the property in any of the circumstances described in section 130R149, only in Québec and primarily in the course of carrying on a business.

Property acquired by the taxpayer after 12 May 1988 and before 13 June 2003, or after 12 June 2003 and before 13 June 2004 if it is referred to in the sixth paragraph, that is not referred to in the third paragraph and that consists of a property

(a) that, before that acquisition, was neither used for any purpose nor acquired to be used or leased for any purpose whatsoever;

(b) that would otherwise be included

i. in Class 10 under subparagraph g of the first paragraph of that class,

ii. in Class 39,

iii. in Class 40 in the case of a property described in subparagraph g of the first paragraph of Class 10,

iv. in Class 43, or

v. in Class 45; and

(c) that must begin to be used within a reasonable period following that acquisition and that must be, during a period of at least 730 consecutive days following the day on which that use begins or, in the case of the loss or involuntary destruction of the property by fire, theft or water or in the case of a major breakdown of the property, during a shorter period, used entirely in Québec and primarily in the carrying on a business by the following persons:

i. the taxpayer, in the portion of that period during which the taxpayer owns the property and does not lease that property to another person,

ii. a person, other than the taxpayer, having acquired the property in one of the circumstances described in section 130R149, in the portion of that period during which the person owns the property and does not lease that property to another person, or

iii. a lessee of the property, during any part of that period during which the taxpayer or, where applicable, a person referred to in subparagraph ii leases the property to the taxpayer.

Property that would otherwise be included in another class and that consists of a property

(a) that is acquired by the taxpayer between 8 August 1989 and 1 January 1993, for use in a business of selling goods or providing services to consumers that is carried on in Canada, or for lease to another taxpayer for use by that other taxpayer in such a business; and

(b) that is any of the following property:

i. electronic bar code scanning equipment designed to read bar codes applied to goods held for sale in the ordinary course of business,

ii. a cash register or similar sales recording device designed with the capability of computing and recording sales tax imposed by more than one jurisdiction in respect of the same sale,

iii. equipment or computer software that is designed to convert a cash register or similar sales recording device into a property described in subparagraph ii, or

iv. electronic equipment or computer software that is ancillary to property described in any of subparagraphs i to iii and all or substantially all the use of which is in conjunction with that property.

Property that would otherwise be included in another class that is acquired by the taxpayer after 14 March 2000 and before 13 June 2003, or after 12 June 2003 and before 13 June 2004 if it is referred to in the sixth paragraph, that is not property acquired pursuant to an obligation in writing entered into before 15 March 2000 or the construction of which, by or on behalf of the taxpayer, had begun by 14 March 2000, and that

(a) before being acquired by the taxpayer, has not been used, or acquired for use or lease, for any purpose whatever;

(b) is

i. coaxial cable that would otherwise be included in Class 3 pursuant to paragraph j of that class,

ii. fibre-optic cable that would otherwise be included in Class 42,

iii. electronic or optoelectronic equipment, other than switches, that is part of and connected to a network that consists of property described in subparagraph i or ii, or

iv. equipment, for a microwave station, that consists of any of the following property:

(1) a decoder,

(2) an encoder,

(3) a modulator,

(4) a demodulator,

(5) a regenerator, including a repeater,

(6) a multiplexer,

(7) a demultiplexer,

(8) an asymmetric-mode transmitter-receiver capable of a throughput of at least 44.7 Mbit/s, or

(9) a symmetric-mode transmitter-receiver capable of a throughput of at least 51.8 Mbit/s; and

(c) must begin to be used within a reasonable time after it is acquired by the taxpayer and is, during a period of at least 730 consecutive days following the beginning of the use or during a shorter period in the case of the loss or involuntary destruction of the property by fire, theft or water or a major breakdown of the property, to be used solely in a region described in the fifth paragraph and primarily in the carrying on of a business by

i. the taxpayer, in the portion of that period during which the taxpayer owns the property and does not lease that property to another person,

iii. a lessee of the property, in the portion of that period during which the property is leased by the taxpayer or, as the case may be, a person referred to in subparagraph ii to the lessee.

The region to which subparagraph c of the fourth paragraph refers is any of the administrative regions of Québec that are established by Décret 2000-87 (1988 G.O. 2, 120), amended by Décrets 1399-88 (1988 G.O. 2, 5120), 1389-89 (1989 G.O. 2, 5069), 965-97 (1997 G.O. 2, 5538) and 1437-99 (2000 G.O. 2, 42), other than

(a) the administrative region of Montréal;

(b) the administrative region of Laval; and

Property to which subparagraph t of the first paragraph and the second and fourth paragraphs refer is property acquired pursuant to an obligation in writing entered into before 13 June 2003 or the construction of which, by or on behalf of the taxpayer, had begun by that date.

Where property to which the second paragraph refers consists of general-purpose electronic data processing equipment referred to in subparagraph b of the second paragraph, where that property is acquired after 14 March 2000 and is installed in Québec, “used entirely in Québec and primarily in the carrying on a business” in subparagraph c of the second paragraph is to be replaced by “used primarily in Québec in the carrying on of a business”.

O.C. 1981-80, Sch. B, Class 12; O.C. 1983-80, s. 47; O.C. 3211-81, s. 7; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 12; O.C. 2727-84, s. 29; O.C. 421-88, s. 41; O.C. 615-88, s. 41; O.C. 1697-92, s. 71; O.C. 1539-93, s. 56; O.C. 35-96, s. 84; O.C. 1631-96, s. 46; O.C. 1466-98, s. 127; O.C. 1463-2001, s. 155; O.C. 1470-2002, s. 85; O.C. 1155-2004, s. 78; O.C. 1249-2005, s. 62; O.C. 1149-2006, s. 78; O.C. 134-2009, s. 1; O.C. 390-2012, s. 84; O.C. 701-2013, s. 80.

CLASS 13

(ss. 130R24, 130R32, 130R88, 130R119)

Property that is a leasehold interest and property acquired by a taxpayer that, if it were acquired by a person with whom the taxpayer does not deal at arm’s length at the time when the taxpayer acquires it, would be a leasehold interest of that person, other than

(a) an interest in minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto or in respect of a right to explore for, drill for, take, remove or cut minerals, petroleum, natural gas, other related hydrocarbons or timber;

(b) the part of the leasehold interest that is included in another class by reason of section 130R33 or 130R34; and

O.C. 1981-80, Sch. B, Class 13; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 13; O.C. 35-96, s. 86; O.C. 1631-96, s. 47; O.C. 134-2009, s. 1.

CLASS 14

(ss. 130R3, 130R37, 130R38, 130R119)

Property that is a patent, concession or licence for a limited period in respect of property but not including

(a) a concession or licence in respect of minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto, except a concession for distributing gas to consumers or a licence to export gas from Canada or from a province, or in respect of a right to explore for, drill for, take, remove or cut minerals, petroleum, natural gas, other related hydrocarbons or timber;

(b) a leasehold interest;

(d) a licence to use computer software.

O.C. 1981-80, Sch. B, Class 14; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 14; O.C. 2583-85, s. 34; O.C. 1697-92, s. 72; O.C. 35-96, s. 86; O.C. 1631-96, s. 48; O.C. 134-2009, s. 1.

CLASS 14.1

(5%)

(ss. 130R22 and 130R39.1)

Property of a taxpayer that, in respect of a business of the taxpayer,

(a) is goodwill;

(b) was incorporeal capital property of the taxpayer immediately before 1 January 2017 and was owned by the taxpayer at the beginning of that day; or

i. property that is corporeal property,

ii. property that is not acquired for the purpose of gaining or producing income from business,

iii. property in respect of which any amount is deductible (otherwise than as a result of being included in this class) in computing the taxpayer’s income from the business,

iv. property in respect of which any amount is not deductible in computing the taxpayer’s income from the business because of any provision of the Act (other than section 129 of the Act) or this Regulation,

v. an interest in a trust,

vi. an interest in a partnership,

vii. a share, bond, debenture, hypothecary claim, mortgage, note, bill or other similar property, or

viii. property that is a right in, or a right to acquire, a property described in any of subparagraphs i to vii.

S.Q. 2019, c. 14, s. 657

CLASS 15

(ss. 130R40, 130R119)

Property that would otherwise be included in another class in this schedule and that

(a) was acquired for the purposes of cutting and removing merchantable timber from a timber limit; and

(b) will be of no further use to the taxpayer after all the merchantable timber that the taxpayer is entitled to cut and remove from the limit has been cut and removed.

This class does not include a timber resource property or property that the taxpayer has, in the taxation year or a previous taxation year, elected not to include in this class.

O.C. 1981-80, Sch. B, Class 15; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 15; O.C. 1631-96, s. 49; O.C. 134-2009, s. 1.

CLASS 16

(40%)

(ss. 130R22, 130R121)

Property acquired before 26 May 1976 that is

(a) an aircraft;

(b) furniture, fittings or equipment attached to an aircraft; or

Property acquired after 25 May 1976 that is a taxicab.

Property acquired after 12 November 1981 consisting of a motor vehicle acquired to be leased, for which the duration of the lease anticipated for a single lessee is not to exceed 30 days during a 12-month period and that would be an automobile within the meaning that would be assigned to that expression by section 1 of the Act, if the definition of that expression provided for in that section 1 were read without paragraph c.

Property acquired after 15 February 1984 consisting of a coin-operated video game or pinball machine.

Property that is not included in Class 18, that is acquired after 6 December 1991 and that is a truck or tractor designed for hauling freight and primarily used for that purpose by the taxpayer, or by a person with whom the taxpayer does not deal at arm’s length, in a business that includes hauling freight, and having a “gross vehicle weight rating”, within the meaning of the Motor Vehicle Safety Regulations (C.R.C., c. 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16), in excess of 11,788 kg.

O.C. 1981-80, Sch. B, Class 16; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 16; O.C. 2847-84, s. 13; O.C. 421-88, s. 42; O.C. 1697-92, s. 73; O.C. 1631-96, s. 50; O.C. 134-2009, s. 1; O.C. 390-2012, s. 85.

CLASS 17

(8%)

(ss. 130R3, 130R22, 130R129)

Property that would otherwise be included in another class and that is

(a) a telephone system, telegraph system or a part of one of those systems, acquired before 26 May 1976, other than

i. radiocommunication equipment, and

ii. property included in any of Classes 10, 13, 14 or 28, or

(b) property, other than a building or structure, acquired after 27 February 2000 that has not been used for any purpose before 28 February 2000 and that is

i. electrical generating equipment, other than electrical generating equipment described in any of paragraphs f to h of Class 8 or in any of Classes 43.1, 43.2 and 48, or

ii. production and distribution equipment of a distributor of water or steam, other than such property described in Class 43.1 or 43.2, used for heating or cooling, including, for that purpose, pipe used to collect or distribute an energy transfer medium but not including equipment or pipe used to distribute water that is for consumption, disposal or treatment.

Property acquired after 25 May 1976 that is not included in another class and that is

(a) telephone, telegraph or data communication switching equipment, other than

i. equipment installed on customers’ premises, and

ii. property that is principally electronic equipment or systems software therefor, or

(b) a road, other than a specified temporary access road acquired after 6 March 1996, sidewalk, airplane runway, parking area, storage area or similar surface construction.

O.C. 1981-80, Sch. B, Class 17; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 17; O.C. 1470-2002, s. 86; O.C. 1149-2006, s. 79; O.C. 1116-2007, s. 54; O.C. 134-2009, s. 1.

CLASS 18

(60%)

(ss. 130R3, 130R22, 130R151, 130R194.1)

Property that is

(a) a motion picture film acquired before 26 May 1976, other than a television commercial message or a certified feature film;

(b) a property, including an addition or alteration to the property, that is acquired after 30 March 2010 and that

i. before the acquisition, was not used for any purpose or acquired to be used or rented for any purpose, and

ii. would otherwise be included in Class 16 under the fifth paragraph of that class.

O.C. 1981-80, Sch. B, Class 18; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 18; O.C. 1631-96, s. 51; O.C. 134-2009, s. 1; O.C. 390-2012, s. 87.

CLASS 19

(s. 130R130)

Property that is included in Class 19 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

O.C. 1981-80, Sch. B, Class 19; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 19; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.

CLASS 20

(ss. 130R71, 130R131)

Property that is included in Class 20 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

O.C. 1981-80, Sch. B, Class 20; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 20; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.

CLASS 21

(s. 130R130)

Property that is included in Class 21 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

O.C. 1981-80, Sch. B, Class 21; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 21; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.

CLASS 22

(50%)

(s. 130R22)

Property not included in Class 7, consisting of power-operated movable equipment designed for the purpose of excavating, moving, placing or compacting earth, rock, concrete or asphalt, acquired by the taxpayer after 16 March 1964 and

(a) before 1 January 1988; or

(b) before 1 January 1990

i. pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987, or

ii. that was under construction by on behalf of the taxpayer on 18 June 1987.

O.C. 1981-80, Sch. B, Class 22; O.C. 1983-80, s. 48; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 22; O.C. 1697-92, s. 74; O.C. 134-2009, s. 1.

CLASS 23

(100%)

(ss. 130R22, 130R119)

Property included in Class 23 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).

O.C. 1981-80, Sch. B, Class 23; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 23; O.C. 544-86, s. 20; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.

CLASS 24

(ss. 130R46, 130R119)

Property that is

(a) property acquired after 26 April 1965 but before 1971 and described in paragraph a of Class 24 in Schedule II of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));

(b) property acquired after 31 December 1970 and before 1 January 1999 that would otherwise be included in another class in this schedule and that

i. has not been included by the taxpayer in any other class,

ii. had not been used in any manner before it was acquired by the taxpayer, and

iii. was acquired by the taxpayer primarily for the purpose of preventing, reducing or eliminating pollution of any of the inland, coastal or boundary waters of Canada, or any lake, river, stream, watercourse, pond, swamp or well in Canada, that is caused, or that, if the property had not been acquired and used, would be caused by operations carried on by the taxpayer at a site in Canada, or by the operation in Canada of a building or plant by the taxpayer or by the operation of transportation or other movable equipment by the taxpayer in Canada, including any of the inland, coastal or boundary waters of Canada; or

(c) property acquired after 8 May 1972 and before 1 January 1999 that would otherwise have been property referred to in subparagraph b except that it was acquired

i. by a taxpayer whose business includes the preventing, reducing or eliminating of pollution of a kind referred to in subparagraph iii of subparagraph b, where such pollution is caused primarily or would otherwise be caused primarily by operations referred to in the said subparagraph iii and carried on by other taxpayers, other than persons referred to in sections 980 to 999 of the Act, if the property is to be used in that business for the purpose of preventing, reducing or eliminating such pollution, or

ii. by a corporation whose principal business is the purchasing of sales contracts, accounts receivable, obligations secured by movable hypothec, bills of exchange or other obligations representing all or part of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, where the property is to be leased to a taxpayer, other than a person referred to in sections 980 to 999 of the Act, to be used by the taxpayer in an operation referred to in subparagraph iii of subparagraph b for the purpose of preventing, reducing or eliminating pollution of a kind referred to in that subparagraph.

The property referred to in subparagraphs b and c of the first paragraph must, upon application by the taxpayer, have been recognized by the Minister or accepted by the Minister of the Environment of Canada as property the primary use of which is to be the preventing, reducing or eliminating pollution of a kind referred to in subparagraph iii of that subparagraph b.

For the purposes of the first and second paragraphs, the following rules apply:

(a) where, after 31 December 1973, there is an amalgamation, within the meaning of subsection 1 of section 544 of the Act, of 2 or more particular corporations to form a single corporate entity, that entity is deemed to be the same corporation as each of the particular corporations and to continue their corporate existence;

(b) where there is a winding-up, after 31 December 1973, of a corporation in circumstances where sections 556 to 564.1 and 565 of the Act apply to that corporation and to another corporation, the latter corporation is deemed to be the same corporation as the wound-up corporation and to continue its corporate existence; and

(c) this class is to be read with subparagraph i of subparagraph b of the first paragraph being disregarded, where subparagraph a or b applies to the taxpayer and the property is acquired before 1 January 1992.

O.C. 1981-80, Sch. B, Class 24; O.C. 1983-80, s. 49; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 24; O.C. 35-96, s. 86; O.C. 1631-96, s. 52; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1454-99, s. 66; O.C. 134-2009, s. 1.

CLASS 25

(100%)

(s. 130R22)

Property that would otherwise be included in another class and that was acquired by a taxpayer that was, on 22 October 1968, a corporation, commission or association in respect of which, supposing that 22 October 1968 were included in its 1969 taxation year, the first and second paragraphs of section 985 of the Act, as it read before being amended by section 229 of the Act to amend the Taxation Act and other legislative provisions (2000, chapter 5), would have applied but for the third paragraph of that section.

Such property must have been acquired before 23 October 1968 or after 22 October 1968 and before 1 January 1974, where the acquisition of the property may reasonably be regarded as having been in fulfilment of an obligation undertaken in an agreement made in writing before 23 October 1968 and ratified, confirmed or adopted by Parliament, or the legislature of a province, other than Québec, by a statute that came into force before that date.

O.C. 1981-80, Sch. B, Class 25; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 25; O.C. 1660-94, s. 17; O.C. 1707-97, s. 98; O.C. 1454-99, s. 67; O.C. 1451-2000, s. 67; O.C. 134-2009, s. 1.

CLASS 26

(5%)

(s. 130R22)

Property that is deuterium enriched water, commonly called “heavy water” acquired after 22 May 1979, or a catalyst.

O.C. 1981-80, Sch. B, Class 26; O.C. 1983-80, s. 50; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 26; O.C. 134-2009, s. 1.

CLASS 27

(ss. 130R46, 130R119)

Property acquired before 1 January 1999 that would otherwise be included in another class in this schedule and that

(a) has not been included by the taxpayer in any other class;

(b) had not been used in any manner before it was acquired by the taxpayer; and

(c) was acquired after 12 March 1970 by the taxpayer primarily for the purpose of preventing, reducing or eliminating air pollution by removing particulate, toxic or injurious materials from smoke or gas, or preventing the discharge of part or all of the smoke, gas or other air pollutant, where such pollution is discharged or, if the property had not been acquired and used, would be discharged as a result of operations carried on by the taxpayer at a site in Canada, or by the operation in Canada of a building or plant by the taxpayer, or by the operation of transportation of other movable equipment by the taxpayer in Canada, including any of the inland, coastal or boundary waters of Canada;

Property that was acquired after 8 May 1972 and that would otherwise have been property referred to in the first paragraph except that it was acquired

(a) by a taxpayer whose business includes the preventing, reducing or eliminating of air pollution that is caused or that otherwise would be caused primarily by operations described in subparagraph c of the first paragraph and carried on by other taxpayers, other than persons referred to in section 980 to 999 of the Act, if the property is to be used in that business for the purpose of preventing, reducing or eliminating air pollution in a manner described in that subparagraph c, or

(b) by a corporation whose principal business is the purchasing of sales contracts, accounts receivable, obligations secured by movable hypothec, bills of exchange or other obligations representing all or part of the sale price of merchandise or services, the lending of money, or the leasing of property, or any combination thereof, where the property is to be leased to a taxpayer, other than a person referred to in sections 980 to 999 of the Act, to be used by the taxpayer in an operation referred to in subparagraph c of the first paragraph for the purpose of preventing, reducing or eliminating air pollution in a manner described in that subparagraph c.

The property referred to in the first and second paragraphs must, upon application by the taxpayer, have been recognized by the Minister or accepted by the Minister of the Environment of Canada as property the primary use of which is to be the preventing, reducing or eliminating of air pollution in the manner described in the paragraph c of the first paragraph.

For the purposes of the first, second and third paragraphs, the following rules apply:

(c) this class is to be read with subparagraph b of the first paragraph being disregarded, where subparagraph a or b applies to the taxpayer and the property is acquired before 1 January 1992.

O.C. 1981-80, Sch. B, Class 27; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 27; O.C. 1631-96, s. 53; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1454-99, s. 68; O.C. 134-2009, s. 1.

CLASS 28

(30%)

(ss. 130R3, 130R7, 130R8, 130R22, 130R66, 130R105, 130R169, 360R2, 360R55, 360R56)

Property situated in Canada that would otherwise be included in another class and

(a) was acquired by the taxpayer principally for the purpose of gaining or producing income from one or more mines operated by the taxpayer and situated in Canada and each of which

i. came into production in reasonable commercial quantities after 7 November 1969, or

ii. was the subject of a major expansion after 7 November 1969 and

(1) by virtue of that expansion, the greatest designed capacity, measured according to the weight of input of ore, of the mill that processed the ore from the mine was, in the year following the expansion, not less than 25% greater than it was in the year preceding the expansion, or

(2) in a case where, in the year preceding the expansion, no mill processed the ore from the mine or the mill that processed that ore also processed other ore, the Minister of National Revenue, in consultation with the Minister of Natural Resources of Canada, determines that the greatest designed capacity of the mine immediately after the expansion, measured according to the weight of output of ore, exceeded that projected greatest capacity immediately before the expansion by at least 25%;

(b) was acquired by the taxpayer

i. after 7 November 1969,

ii. before the coming into production in reasonable commercial quantity of the mine or the completion of the expansion of the mine referred to in subparagraph i or ii of subparagraph a as the case may be, and

iii. in the case of a mine that was the subject of a major expansion described in subparagraph ii of subparagraph a, in the course of and principally for the purposes of the expansion;

i. before 1 January 1988, or

ii. before 1 January 1990

(1) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987,

(2) that was under construction by or on behalf of the taxpayer on 18 June 1987, or

(3) that is machinery or equipment that is a fixed and integral part of a building, structure, plant facility or other property that was under construction by or on behalf of the taxpayer on 18 June 1987;

(d) had not, before it was acquired by the taxpayer, been used for any purpose whatever by any person with whom the taxpayer was not dealing at arm’s length; and

(e) is any of the following:

i. property that was acquired before the mine came into production in reasonable commercial quantity and that would, but for this class, be included in Class 10 under any of subparagraphs a, e, f and k of the second paragraph of the description of that class or would have been so included in that class if it had been acquired after the 1971 taxation year,

ii. property that was acquired before the mine came into production in reasonable commercial quantity and that would, but for this class, be included in Class 10 under subparagraph m of the second paragraph of the description of that class, or

iii. property acquired after the coming into production of the mine and that would be, if it were not included in this class, included in Class 10 under any of subparagraphs a, e, f and k of the second paragraph of the description of that class.

Property that would be referred to in the first paragraph if, subparagraphs a, b and e of that paragraph, were read with “mine” replaced by “mine situated in a bituminous or oil sands deposit or an oil shale deposit from which materials are extracted” and “after 7 November 1969” replaced by “before 8 November 1969”.

O.C. 1981-80, Sch. B, Class 28; O.C. 1535-81, s. 21; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 28; O.C. 1697-92, s. 75; O.C. 1631-96, s. 54; O.C. 1470-2002, s. 87; O.C. 1282-2003, s. 95; O.C. 1116-2007, s. 55; O.C. 134-2009, s. 1.

CLASS 29

(ss. 130R3, 130R12, 130R46, 130R119)

Property, other than property included in Class 41 solely because of subparagraph f or g of the first paragraph of that class or property that is included in Class 47 because of paragraph b of that class, that would otherwise be included in another class and that is at the same time

(a) property, the manufacture of which was completed by the taxpayer or acquired by the taxpayer after 29 March 1973, to be used directly or indirectly by the taxpayer in Canada primarily in the manufacturing or processing of goods for sale or lease, or to be leased in the ordinary course of carrying on a business in Canada of the taxpayer to a lessee who may reasonably be expected to use the property directly or indirectly in Canada, primarily in Canadian field processing carried on by the lessee or in the manufacturing or processing by the lessee of goods for sale or lease if, in the case where the property is leased, the taxpayer is a corporation whose principal business is leasing property, manufacturing property for sale or lease, lending money, purchasing sales contracts, accounts receivable, obligations secured by movable hypothec, bills of exchange or other obligations representing part or all of the sale price of merchandise or services, selling, servicing or repairing a type of property that it also leases, or any combination thereof, unless use of the property by the lessee commenced before 30 March 1973;

(b) property that is

i. property that, but for this class, would be included in Class 8, other than railway rolling stock or property described in paragraph i of Class 8,

ii. an oil or water storage plant,

iii. a powered industrial lift truck,

iv. electrical generating equipment described in Class 9,

v. property described in subparagraph f or g of the first paragraph of Class 10, or

vi. property that would be described in subparagraph g of the first paragraph of Class 10 if the portion of that subparagraph g before subparagraph i read as follows:

“(g) general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, acquired after 18 March 2007 and before 28 January 2009, but not including property that is principally property described in any of subparagraphs i to iv or is used principally as”; and

i. before 1 January 1988,

ii. before 1 January 1990

(1) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987,

(2) that was under construction by or on behalf of the taxpayer on 18 June 1987, or

iii. after 18 March 2007 and before 1 January 2016, if the property is machinery, or equipment, that

(1) would be described in paragraph a if that paragraph read without reference to “primarily in Canadian field processing carried on by the lessee or”,

(2) are described in any of subparagraphs i to iii and vi of paragraph b.

However, in the case of property referred to in subparagraph a of the first paragraph, the manufacture of which was completed by the taxpayer or acquired by the taxpayer after 29 March 1973 but before 1 January 1976, that subparagraph must be read as if the word “Canada” wherever it appears, were replaced by the word “Québec”.

O.C. 1981-80, Sch. B, Class 29; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 29; O.C. 1697-92, s. 76; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 1470-2002, s. 88; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 65; O.C. 701-2013, s. 81; O.C. 1105-2014, s. 31.

CLASS 30

(40%)

(ss. 130R22, 130R174)

Property that is

(a) an unmanned telecommunication spacecraft designed to orbit above the earth and that was acquired by the taxpayer

i. before 1 January 1988, or

ii. before 1 January 1990

(1) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987, or

(2) that was under construction by or on behalf of the taxpayer on 18 June 1987;

(b) equipment used for the purpose of effecting an interface between a cable or satellite distribution system, other than a satellite radio distribution system, and electronic products used by consumers of that system if the equipment

i. is designed primarily

(1) to augment the channel capacity of a television receiver, or

(2) to decode pay television or other signals provided on a discretionary basis,

ii. is acquired by the taxpayer after 4 March 2010; and

iii. has not been used or acquired for use for any purpose by any taxpayer before 5 March 2010.

O.C. 1981-80, Sch. B, Class 30; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 30; O.C. 1697-92, s. 77; O.C. 134-2009, s. 1; O.C. 390-2012, s. 89.

CLASS 31

(5%)

(ss. 130R22, 130R26, 130R33, 130R71, 130R122, 130R163)

Property that is a multiple-unit residential building in Canada

(a) that would otherwise be included in Class 3 or 6;

(b) that was acquired by the taxpayer

i. before 18 June 1987, or

ii. after 17 June 1987 pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987 or pursuant to the terms of a prospectus, preliminary prospectus, registration statement, offering memorandum or notice required to be filed with a public authority in Canada and filed before 18 June 1987 with that public authority;

(c) in respect of which a certificate has been issued, before 1982 or before the expiration of 18 months following the day on which the installation of footings or any other base support of the building was commenced, by the Société d’habitation du Québec or the Canada Mortgage and Housing Corporation certifying that the installation of footings or any other base support of the building was commenced either after 18 November 1974 and before 1980, or after 28 October 1980 and before 1982, in the case of a building that would otherwise be included in Class 3, or after 31 December 1977 and before 1979, in the case of a building that would otherwise be included in Class 6, and that, according to plans and specifications for the building, not less than 80% of the floor space is intended to be used in providing self-contained domestic establishments and related parking, recreation, service and storage areas, and not more than 20% of the floor space is actually used for any other purpose; and

(d) whose construction continues without undue delay after 31 December 1982, taking into consideration accidents, fortuitous events, labour disputes, fires or unusual delays attributable to common carriers or to suppliers of materials or equipment.

O.C. 1981-80, Sch. B, Class 31; O.C. 1983-80, s. 51; O.C. 3211-80, s. 8; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 31; O.C. 2847-84, s. 14; O.C. 1697-92, s. 78; O.C. 1707-97, s. 100; O.C. 134-2009, s. 1.

CLASS 32

(10%)

(ss. 130R22, 130R26, 130R33, 130R71, 130R163)

Property that is a multiple-unit residential building in Canada that would otherwise be included in Class 6 if, in subparagraph i of paragraph a of that Class 6, “1979” were replaced by “1980”, and that would otherwise meet the requirements described in Class 31 if “or after 31 December 1977 and before 1979” were replaced by “or after 18 November 1974 and before 1978” therein.

O.C. 1981-80, Sch. B, Class 32; O.C. 1983-80, s. 51; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 32; O.C. 1707-97, s. 101; O.C. 134-2009, s. 1.

CLASS 33

(15%)

(s. 130R22)

Property that is a timber resource property.

O.C. 1981-80, Sch. B, Class 33; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 33; O.C. 134-2009, s. 1.

CLASS 34

(ss. 130R13, 130R46, 130R50, 130R51, 130R119)

Property that would otherwise be included in any of Classes 1, 2 and 8 and that

(a) consists of equipment for generating electricity, production equipment and pipes for a heat distributor, steam generating equipment acquired by the taxpayer mainly to produce steam in order to operate equipment for generating electricity or an addition to either of those properties, excluding a building or other structure;

(b) was acquired by the taxpayer after 25 May 1976;

(c) was acquired by the taxpayer to be used by the taxpayer in a business operated by the taxpayer in Canada or to be leased by the taxpayer to a lessee for use in Canada; and

(d) is property in respect of which a certificate that has not been revoked under section 130R13 was issued by the Minister attesting that it is part of a plan devised

i. where the certificate was issued before 11 December 1979, to produce heat obtained mainly from the consumption of wood residues or garbage from a municipality, or where the certificate was issued after 10 December 1979, to produce heat obtained mainly from the consumption of natural gas, coal, coal gas, lignite, peat, wood residues, garbage from a municipality or a combination of any of those fuels,

ii. to produce electrical energy by the utilization of a fossil fuel that is petroleum, natural gas or related hydrocarbons, coal, coal gas, coke, lignite or peat, or another fuel that is wood waste or municipal waste, or any combination thereof, if the consumption of fossil fuel, expressed as the high heat value of the fossil fuel, chargeable to electrical energy on an annual basis in respect of the property is not greater than 7,000 Btu per kilowatt-hour of electrical energy produced, or

iii. to recover heat that is a by-product of an industrial process.

Property, other than a property described in subparagraph a of the first paragraph, that the taxpayer acquired after 10 December 1979, that would otherwise be included in another class and that

(a) was acquired by the taxpayer to be used by the taxpayer for the purpose of earning revenue obtained from a business operated by the taxpayer in Canada or obtained from property in Canada or to be leased by the taxpayer to a lessee for use in Canada;

(b) is property in respect of which a certificate that has not been revoked under section 130R13 was issued by the Minister; and

i. active solar heating equipment, including a solar collector, a solar hot water heater, equipment for conversion, storage or control of solar energy, and equipment designed to interface solar heating equipment with other heating equipment used to heat air or a liquid to be used directly in manufacturing or processing, to supply heat, when it is installed in a building or other new structure at the time of its initial construction, if the initial construction began after 10 December 1979, or to heat water,

ii. a hydro-electric installation of a producer of hydro-electric energy with a planned maximum generating capacity not exceeding 15 megawatts upon completion of site development that is the generating equipment and plant, including structures, of that producer including a canal, a dam, a dyke, an overflow spillway, a penstock, fishways or fish bypasses, control or transmission equipment and a powerhouse complete with generating equipment and other equipment ancillary thereto, except a property included in Class 10 or 17 or that is distribution equipment,

iii. heat recovery equipment that is designed to conserve energy or reduce the requirement to acquire energy by extracting and reusing heat from thermal waste including condensers, heat exchange equipment, steam compressors used to upgrade low pressure steam, waste heat boilers and ancillary equipment such as control panels, fans, pumps or measuring instruments,

iv. an addition or alteration to a hydro-electric installation described in subparagraph ii of subparagraph c that results in a change in generating capacity if the new maximum generating capacity at the installation does not exceed 15 MW, or

v. a device in a fixed location, acquired after 25 February 1986, that is a wind energy conversion system designed to produce electrical energy, consisting of a wind-driven turbine, a generator and related equipment, including control and conditioning equipment, support structures, a powerhouse with its ancillary equipment, and transmission equipment, but excluding property included in Class 10 or 17 or property consisting of electrical energy storage or distribution equipment.

However, property in this class does not include

(a) property that had been used before it was acquired by the taxpayer unless the property had previously been included in Class 34 for the purpose of computing the income of the person from whom it was acquired;

(b) property acquired by the taxpayer after 21 February 1994 other than

i. property, as the case may be

(1) that was acquired pursuant to an agreement of purchase and sale in writing entered into by the taxpayer before 22 February 1994,

(2) that was acquired in order to satisfy a legally binding obligation entered into by the taxpayer in writing before 22 February 1994 to sell electricity to a public power utility in Canada,

(3) that was under construction by or on behalf of the taxpayer on 22 February 1994, or

(4) that is machinery or equipment that is a fixed and integral part of a building, structure or other property that was under construction by or on behalf of the taxpayer on 22 February 1994, and

ii. property acquired by the taxpayer before 1 January 1996

(1) pursuant to an agreement of purchase and sale in writing entered into before 1 January 1995 to acquire the property from a person or partnership in circumstances where the property was part of a project that was under construction by the person or partnership on 22 February 1994, and it is reasonable to conclude, having regard to all of the circumstances, that the person or partnership constructed the project with the intention of transferring all or part of the project to another taxpayer after completion, or

(2) pursuant to an agreement in writing entered into before 1 January 1995 by the taxpayer with a person or partnership where the taxpayer agrees to assume a legally binding obligation entered into by the person or partnership before 22 February 1994 to sell electricity to a public power utility in Canada; or

(c) property in respect of which a certificate has not been issued under subparagraph d of the first paragraph or subparagraph b of the second paragraph before the time that is the later of the end of 1995 and 2 years after the property is acquired by the taxpayer or, where the property is property acquired in circumstances to which subparagraph b applies, 2 years after substantial completion of the property.

O.C. 1981-80, Sch. B, Class 34; O.C. 2456-80, s. 22; O.C. 1535-81, s. 22; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 34; O.C. 2583-85, s. 35; O.C. 421-88, s. 43; O.C. 538-91, s. 9; O.C. 1697-92, s. 79; O.C. 35-96, s. 86; O.C. 1454-99, s. 69; O.C. 134-2009, s. 1.

CLASS 35

(7%)

(ss. 130R22, 130R71, 130R105, 130R176, 130R177)

Property not included in any other class that is a railway car acquired after 25 May 1976 or a rail suspension device designed to carry trailers that are designed to be hauled on both highways and railway tracks.

O.C. 1981-80, Sch. B, Class. 35; R.R.Q., 1981, c. I-3, r. 1, Sch. B, Class 35; O.C. 1631-96, s. 55; O.C. 134-2009, s. 1.

CLASS 36

(s. 130R183)

Property acquired after 11 December 1979 and deemed to be depreciable property under paragraph c of section 97.2 of the Act.

O.C. 2962-82, s. 89; O.C. 500-83, s. 89; O.C. 134-2009, s. 1.

CLASS 37

(15%)

(ss. 130R14, 130R22, 130R132)

Property that would be included in another class and that is property used in connection with an amusement park, including

(a) improvement of land, other than landscaping, designed for park activities, including a canal or road, a sidewalk, a parking or storage area or other similar surface construction;

(b) a building, except a warehouse, an administrative building, a hotel or a motel, a structure or equipment that is not automobile equipment, including

i. a ticket office, a façade, a sideshow or a ride, and installations connected with such sideshow or such ride,

ii. equipment or furnishings inside a building included in this class and equipment and furnishings attached to the building, and

iii. a fence, any similar peripheral structure, or a bridge; and

Properties that are not included in another class that are used in respect of an amusement park and that are a waterway or a land improvement, except landscaping, removal or levelling land.

O.C. 2962-82, s. 89; O.C. 500-83, s. 89; O.C. 1660-94, s. 18; O.C. 134-2009, s. 1.

CLASS 38

(ss. 130R56, 130R191)

Property not included in Class 22 but that would otherwise be included in that class if that class were read without referred to paragraphs a and b.

O.C. 1697-92, s. 80; O.C. 134-2009, s. 1.

CLASS 39

(s. 130R57)

Property acquired after 31 December 1987 and before 26 February 1992 that

(a) is not included in Class 29, but that would otherwise be included in that class if that class were read without reference to subparagraphs iii and v of subparagraph b of the first paragraph of that class and subparagraph c of that first paragraph;

(b) is not included in Class 12 under the second paragraph of that class.

O.C. 1697-92, s. 80; O.C. 1631-96, s. 56; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 66.

CLASS 40

(ss. 130R58, 130R141)

Property acquired after 31 December 1987 and before 1 January 1990 that

(a) is a powered industrial lift truck or a property described in subparagraph f or g of the first paragraph of Class 10, other than a property included in Class 12 under the second paragraph of that class; and

(b) is not included in Class 29 but would otherwise be included in that class if that class were read with subparagraph c of the first paragraph of that class being disregarded.

O.C. 1697-92, s. 80; O.C. 1631-96, s. 57; O.C. 134-2009, s. 1.

CLASS 41

(25%)

(ss. 130R3, 130R7, 130R8, 130R9, 130R22, 130R143, 130R171, 130R172, 360R2, 360R49, 360R54, 360R55)

Property, other than property included in Class 41.1, that is

(a) property not included in Class 28 that would otherwise be included in that class if that class were read without reference to subparagraph c of the first paragraph of that class and if subparagraphs i to iii of subparagraph e of that first paragraph were read as follows:

“i. property that was acquired before the mine came into production in reasonable commercial quantity and that would, if it were not included in this class, be included in Class 10 because of any of subparagraphs a, e, f and k of the second paragraph of the description of that class or would have been so included in that class if it had been acquired after the 1971 taxation year, and property that would, if it were not included in this class, be included in Class 41 because of section 130R143 or 130R144,

ii. property that was acquired before the mine came into production in reasonable commercial quantity and that would, if it were not included in this class, be included in Class 10 because of subparagraph m of the second paragraph of the description of that class, or

iii. property that was acquired after the mine came into production in reasonable commercial quantity and that would, if it were not included in this class, be included in Class 10 because of any of subparagraphs a, e, f and k of the second paragraph of the description of that class, and property that would, if it were not included in this class, be included in Class 41 because of section 130R143 or 130R144.”;

(b) property that is the portion, expressed as a percentage determined by reference to capital cost, of property referred to in the second paragraph, where that percentage is determined by the formula

{100 × [A – (B × 365 / C)]} / A;

i. would, if it were not included in this class, be included in Class 10 because of any of subparagraphs a, e and f of the second paragraph of the description of that class, or that is included in this class because of section 130R143 or 130R144,

ii. was acquired by the taxpayer in a taxation year principally for the purpose of gaining or producing income from one or more mines each of which

(1) is one or more wells operated in Canada by the taxpayer for the extraction of material from a deposit of bituminous sands or oil shales,

(2) was the subject of a major expansion after 6 March 1996, and

(3) is a mine in respect of which the Minister of National Revenue, in consultation with the Minister of Natural Resources of Canada, determines that the greatest designed capacity of the mine immediately after the expansion, measured according to the volume of oil that is not beyond the crude oil stage or its equivalent, exceeded the greatest designed capacity of the mine immediately before the expansion by at least 25%,

iii. was acquired by the taxpayer after 6 March 1996, before the completion of the expansion referred to in subparagraph ii, and in the course of and principally for the purposes of the expansion, and

iv. had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length;

(d) property included in this class because of section 130R143 or 130R144, other than property described in subparagraph a or c or the portion of property described in subparagraph b;

(e) any of the following property acquired by the taxpayer after 31 December 1987:

i. property that would be included in Class 10 under subparagraph h of the first paragraph or under any of subparagraphs a, d, e, f, k and m to o of the second paragraph of that class, if that subparagraph e were disregarded, or

ii. a vessel, including the furniture, fittings, radio communication equipment and other equipment attached thereto, that is designed principally for the purpose of determining the existence, location, extent or quality of accumulations of petroleum, natural gas or mineral resources or for the purpose of drilling oil or gas wells;

(f) property that is acquired by the taxpayer after 29 March 1973 to be used directly or indirectly by the taxpayer in Canada primarily in Canadian field processing, where the property would be included in Class 29 if

i. the portion of the first paragraph of that Class 29 before subparagraph a read without reference to “property included in Class 41 solely because of subparagraph f or g of the first paragraph of that class or” and if no reference were made to subparagraphs iii and v of subparagraph b of the first paragraph of that Class 29 and subparagraph c of that first paragraph,

ii. section 130R12 were read without reference to paragraph k, and

iii. Schedule B were read without reference to this class and Classes 39 and 43; or

(g) property that is acquired by the taxpayer after 5 December 1996, otherwise than in accordance with an agreement in writing entered into on or before that date, to be leased, in the ordinary course of carrying on a business in Canada of the taxpayer, to a lessee who may reasonably be expected to use the property directly or indirectly in Canada, primarily in Canadian field processing, where the property would be included in Class 29 if

ii. Schedule B were read without reference to this class and Classes 39 and 43.

The property to which subparagraph b of the first paragraph refers is the property that

(a) would, if it were not included in this class, be included in Class 10 because of any of subparagraphs a, e and f of the second paragraph of the description of that class, or that is included in this class because of section 130R143 or 130R144;

(b) is not described in subparagraph a or c of the first paragraph;

(c) was acquired by the taxpayer principally for the purpose of gaining or producing income from one or more mines that are operated by the taxpayer and situated in Canada, and that became available for use for the purposes of section 93.6 of the Act in a particular taxation year; and

(d) had not, before it was acquired by the taxpayer, been used for any purpose by any person or partnership with whom the taxpayer was not dealing at arm’s length.

In the formula in subparagraph b of the first paragraph,

(a) A is the aggregate of all amounts each of which is the capital cost of a property of the taxpayer described in the second paragraph for the particular taxation year in respect of the mine or mines referred to therein, as the case may be;

(b) B is 5% of the taxpayer’s gross revenue from the mine or mines, as the case may be, for the taxation year; and

The property described in subparagraph e of the first paragraph does not include property acquired by the taxpayer before 1 January 1990

(a) pursuant to an obligation in writing entered into by the taxpayer before 18 June 1987;

(b) that was under construction by or on behalf of the taxpayer on 18 June 1987; or

(c) that is machinery and equipment that is a fixed and integral part of property that was under construction by or on behalf of the taxpayer on 18 June 1987.

O.C. 1697-92, s. 80; O.C. 35-96, s. 85; O.C. 1631-96, s. 58; O.C. 1454-99, s. 70; O.C. 1470-2002, s. 89; O.C. 1282-2003, s. 96; O.C. 1116-2007, s. 56; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 67; O.C. 390-2012, s. 90.

CLASS 41.1

(25%)

(ss. 130R3, 130R7, 130R8, 130R9, 130R22, 130R150.2, 130R172.1, 130R172.2)

Oil sands property, other than specified oil sands property, that is acquired by a taxpayer

(a) after 18 March 2007 and before 1 January 2016 and that if acquired before 19 March 2007, would be included in Class 41 under any of subparagraphs a to c of the first paragraph of that class; or

(b) after 31 December 2015 and that if acquired before 19 March 2007, would be included in Class 41.

O.C. 390-2012, s. 91.

CLASS 42

(12%)

(s. 130R22)

Property that is

(a) fibre-optic cable; or

(b) telephone, telegraph or data communication equipment that is a wire or cable, other than a cable included in this class because of paragraph a, acquired after 22 February 2005, and that has not been used, or acquired for use, for any purpose before 23 February 2005.

O.C. 1631-96, s. 59; O.C. 1116-2007, s. 57; O.C. 134-2009, s. 1.

CLASS 43

(30%)

(ss. 130R3, 130R22, 130R199)

Property acquired after 25 February 1992 that

(a) meets the following conditions:

i. it is not included in Class 29 or 53 but would otherwise be included in Class 29 if that class were read without reference to its subparagraphs iii and v of subparagraph b of the first paragraph and subparagraph c of that first paragraph,

ii. it is not included in Class 12 under the second paragraph of that class; or

(b) is property that

i. would be included in Class 10 under subparagraph e of the second paragraph of that class, if this schedule were read without reference to this paragraph and subparagraph e of the first paragraph of Class 41, and

ii. at the time of its acquisition, may reasonably be expected to be used entirely in Canada and primarily for the purposes of processing ore extracted from a mineral resource located in a country other than Canada.

O.C. 1631-96, s. 59; O.C. 1466-98, s. 128; O.C. 1454-99, s. 71; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 68, O.C. 321-2017, s. 59.

CLASS 43.1

(30%)

(ss. 96.2R1, 130R15, 130R16, 130R17, 130R18, 130R22, 130R50, 130R51, 130R143, 399.7R1, 399.7R2)

Property, other than reconditioned or remanufactured equipment, that would otherwise be included in any of Classes 1, 2, 8 and 48 or in Class 17 under subparagraph i of subparagraph b of the first paragraph of that class and that

(a) subject to the third paragraph, is

i. electrical generating equipment, including any heat generating equipment used primarily for the purpose of producing heat energy to operate the electrical generating equipment,

ii. equipment that generates both electrical and heat energy, except fuel cell equipment,

iii. fixed location fuel cell equipment that uses hydrogen generated only from internal or ancillary fuel reformation equipment,

iv. heat recovery equipment used primarily for the purpose of conserving energy, or reducing the requirement to acquire energy, by extracting for reuse thermal waste that is generated by equipment referred to in subparagraph i or ii,

v. district energy equipment that is part of a district energy system that uses thermal energy that is primarily supplied by electrical cogeneration equipment that would be property described in this paragraph if read without reference to this subparagraph,

vi. control, feedwater and condensate systems and other equipment, where that property is ancillary to equipment referred to in any of subparagraphs i to iv, or

vii. an addition to a property described in any of subparagraphs i to v;

(b) is located in Canada, has not been used for any purpose whatever before it is acquired by the taxpayer, except in the case of property described in the fourth paragraph, and that is, as the case may be,

i. acquired by the taxpayer for use by the taxpayer for the purpose of gaining income from a business carried on in Canada or from property situated in Canada, or

ii. leased by the taxpayer to a lessee for use by the lessee for the purpose of gaining income from a business carried on in Canada or from property situated in Canada; and

i. is part of a system that

(1) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy, or both electrical and heat energy, using only fuel that is eligible waste fuel, fossil fuel, producer gas, spent pulping liquor or any combination of those fuels,

(2) if the system is rated to generate more than 3 mW of electrical energy, the result obtained using the following formula is, on an annual basis, less than or equal to 11,000 BTU per kilowatt-hour:

(2 × A + B) / (C + D / 3412); and

(3) uses fuel of which no more than 25% of the energy content, expressed as the higher heating value of the fuel, is from fossil fuel, as determined on an annual basis, or

ii. (subparagraph revoked);

iii. is equipment that is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy in a process all or substantially all of the energy input of which is thermal waste, other than

(1) equipment that uses heat produced by a gas turbine that is part of the first stage of a combined cycle system, and

(2) equipment that, on the date of its acquisition, uses chlorofluorocarbons or hydrochlorofluorocarbons within the meaning assigned by the Ozone-Depleting Substances Regulations, 1998, made under the Canadian Environmental Protection Act (S.C. 1999, c. 33).

Property, other than reconditioned or remanufactured equipment, that would otherwise be included in another class and that

(a) is

i. subject to the fifth paragraph, property used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of heating an actively circulated liquid or gas and is

(1) active solar heating equipment, including such equipment that consists of above ground solar collectors, solar energy conversion equipment, solar water heaters, thermal energy storage equipment, control equipment and equipment designed to interface solar heating equipment with other heating equipment,

(2) equipment that is part of a ground source heat pump system that transfers heat to or from the ground or groundwater, but not to or from surface water such as a river, a lake or an ocean, and that, at the time of installation, meets the standards set by the Canadian Standards Association for the design and installation of earth energy systems, including such equipment that consists of piping, including above or below ground piping and the cost of drilling a well, or trenching, for the purpose of installing that piping, energy conversion equipment, thermal energy storage equipment, control equipment and equipment designed to enable the system to interface with other heating or cooling equipment, or

(3) equipment that is part of an air-source heat pump system that transfers heat from the outside air, including refrigerant piping, energy conversion equipment, thermal energy storage equipment, control equipment and equipment designed to enable the system to interface with other heating and cooling equipment, and;

ii. a hydro-electric installation of a producer of hydro-electric energy, other than distribution equipment, property otherwise included in Class 10 and property that would be included in Class 17 if no reference were made to subparagraph i of subparagraph b of the first paragraph of that class, where that installation

(1) has, if acquired after 21 February 1994 and before 11 December 2001, an annual average generating capacity not exceeding 15 MW upon completion of the site development, or, if acquired after 10 December 2001, a rated capacity at the hydro-electric installation site that does not exceed 50 MW, and

(2) is the electrical generating equipment and plant, including structures, of that producer including a canal, a dam, a dyke, an overflow spillway, a penstock, fishways or fish bypasses, control equipment, transmission equipment and a powerhouse, complete with electrical generating equipment and other ancillary equipment,

iii. an addition or alteration, which is acquired after 21 February 1994 and before 11 December 2001, to a hydro-electric installation that is described in subparagraph ii or that would be so described if that installation were acquired by the taxpayer after 21 February 1994, and which results in an increase in generating capacity, if the resulting annual average generating capacity of the hydro-electric installation does not exceed 15 MW,

iv. an addition or alteration, which is acquired after 10 December 2001, to a hydro-electric installation that is described in subparagraph ii or that would be so described if that installation were acquired by the taxpayer after 21 February 1994, and which results in an increase in generating capacity, if the resulting rated capacity at the hydro-electric installation site does not exceed 50 MW,

v. heat recovery equipment, including heat exchange equipment, compressors used to upgrade low pressure steam, vapour or gas, waste heat boilers and other ancillary equipment such as control panels, fans, measuring instruments or pumps, but not including property that is employed in re-using the recovered heat, such as property that is part of the internal heating or cooling system of a building or electrical generating equipment, or is a building, used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of conserving energy, reducing the requirement to acquire energy or extracting heat for sale, by extracting for reuse thermal waste that is generated directly in an industrial process that does not generate or process electrical energy,

vi. a fixed location device that is a wind energy conversion system that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy, and that consists of a wind-driven turbine, electrical generating equipment and related equipment, including control and conditioning equipment, support structures, a powerhouse complete with other ancillary equipment, and transmission equipment, but not including distribution equipment, auxiliary electrical generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if no reference were made to subparagraph i of subparagraph b of the first paragraph of that class,

vii. fixed location photovoltaic equipment that is used by the taxpayer, or a lessee of the taxpayer, primarily for the purpose of generating electrical energy from solar energy if the equipment consists of solar cells or modules and related equipment including inverters, control and conditioning equipment, support structures and transmission equipment, but not including a building or a part of a building, other than a solar cell or module that is integrated into a building, distribution equipment, auxiliary electrical generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if no reference were made to subparagraph i of subparagraph b of the first paragraph of that class,

viii. equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy or heat energy, or both electrical and heat energy, solely from geothermal energy, including such equipment that consists of piping, including above or below ground piping and the cost of completing a well, including the well-head and production string, or trenching, for the purpose of installing that piping, of pumps, heat exchangers, steam separators, electrical generating equipment and ancillary equipment used to collect the geothermal heat, but not including buildings, distribution equipment, equipment described in subparagraph 2 of subparagraph i, property otherwise included in Class 10 and property that would be included in Class 17 if no reference were made to subparagraph b of the first paragraph of that class,

ix. equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of collecting landfill gas or digester gas, including such equipment that consists of piping, including above or below ground piping and the cost of drilling a well, or trenching, for the purpose of installing that piping, fans, compressors, storage tanks, heat exchangers and other related equipment used to collect gas, to remove noncombustibles and contaminants from the gas or to store the gas, but not including property otherwise included in Class 10 or 17,

x. equipment that is used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, not using any fuel other than eligible waste fuel, fossil fuel, producer gas or a combination of those fuels, that uses fuel of which no more than 25% of the energy content, expressed as the higher heating value of the fuel, is from fossil fuel, as determined on an annual basis, that may include handling equipment used to upgrade the combustible portion of the fuel, control, feedwater and condensate systems, and other ancillary equipment, but not including equipment used for the purpose of producing heat energy to operate electrical generating equipment, buildings or other structures, heat rejection equipment, such as condensers and cooling water systems, fuel storage facilities, other fuel handling equipment and property otherwise included in Class 10 or 17,

xi. an expansion engine with one or more cylinders, or turbines, that convert the compression energy in pressurized natural gas into shaft power that generates electricity, including the related electrical generating equipment and ancillary controls, if the expansion engine is used instead of a pressure reducing valve and is part of a system that is installed

(1) on a distribution line of a distributor of natural gas, or

(2) on a branch distribution line of a taxpayer primarily engaged in the manufacturing or processing of goods for sale or lease if the branch line is used to deliver natural gas directly to the taxpayer’s manufacturing or processing facility,

xii. equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce liquid biofuel, including storage, materials handling and ash-handling equipment and equipment used to remove non-combustibles and contaminants from the fuels produced, but not including equipment used to produce spent pulping liquor, equipment used for the collection or transportation of specified waste material or carbon dioxide, equipment used for the transmission or distribution of liquid biofuel, property that would otherwise be included in Class 17, automotive vehicles, and buildings or other structures,

xiii. fixed location fuel cell equipment used by the taxpayer, or by a lessee of the taxpayer, that uses hydrogen generated only from ancillary electrolysis equipment or, if the fuel cell is reversible, the fuel cell itself using electricity all or substantially all of which is generated by using kinetic energy of flowing water or wave or tidal energy, by geothermal, photovoltaic, wind energy conversion or hydro-electric equipment of the taxpayer or the lessee of the taxpayer, and equipment ancillary to the fuel cell equipment, but not including a building or other structure, transmission equipment, distribution equipment, auxiliary electrical generating equipment and property otherwise included in Class 10 or 17,

xiv. property that is part of a system that is used by the taxpayer, or by a lessee of the taxpayer, primarily to produce and store biogas, if the property includes equipment that is an anaerobic digester reactor, a buffer tank, a pre-treatment tank, biogas piping, a fan, a compressor, a heat exchanger, a biogas storage tank and equipment used to remove non-combustibles and contaminants from the gas, but not including property, other than a buffer tank, that is used to collect, move or store organic waste, equipment used to process the residue after digestion or to treat recovered liquids, buildings or other structures and property otherwise included in Class 10 or 17,

xv. property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electricity using kinetic energy of flowing water or wave or tidal energy, including support structures, control and conditioning equipment, submerged cables and transmission equipment, but not including a building, distribution equipment, auxiliary electricity generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that class were read without reference to subparagraph i of subparagraph b of the first paragraph of that class,

xvi. district energy equipment that

(1) is used by the taxpayer or by a lessee of the taxpayer,

(2) is part of a district energy system that uses thermal energy that is primarily supplied by equipment described in any of subparagraphs i, v, viii and x or would be described in those subparagraphs if it were owned by the taxpayer, and

(3) is not a building; or

xvii. equipment that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas, other than producer gas that is to be converted into liquid fuels or chemicals, that uses feedstock of which no more than 25% of the energy content, expressed as the higher heating value of the feedstock, is from fossil fuel, as determined on an annual basis, that may include related piping, including fans and compressors, air separation equipment, storage equipment, equipment used for drying or shredding feedstock, ash-handling equipment, equipment used to upgrade the producer gas into biomethane and equipment used to remove non-combustibles and contaminants from the producer gas, but does not include buildings or other structures, heat rejection equipment, such as condensers and cooling water systems, equipment used to convert producer gas into liquid fuels or chemicals, and property otherwise included in Class 10 or 17,

xviii. equipment used by the taxpayer, or by a lessee of the taxpayer, for the purpose of charging an electric vehicle, including a charging station, transformer, distribution and control panel, circuit breaker, conduit and related wiring, if

(1) the equipment is situated on the load side of an electricity meter used for billing purposes by a power utility, or on the generator side of an electricity meter used to measure electricity generated by the taxpayer or the lessee, as the case may be,

(2) more than 75% of the electrical equipment capacity is dedicated to charging an electric vehicle, and

(3) the equipment is an electric vehicle charging station, other than a building, that supplies more than 10 kW of continuous power, or used primarily in connection with one or more electric vehicle charging stations, other than a building, each of which supplies more than 10 kW of continuous power,

xix. fixed location energy storage property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of storing electrical energy, including a battery, compressed air energy storage, flywheels, ancillary equipment, including control and conditioning equipment, and related structures, but not including a building, pumped hydro-electric storage, a hydro-electric dam and reservoir, property used solely for backup electrical energy, a battery used in a motor vehicle, a fuel cell system where the hydrogen is produced via steam reformation of methane, and property otherwise included in Class 10 or 17 and either,

(1) if the electrical energy to be stored is used in connection with property of the taxpayer or a lessee of the taxpayer, as the case may be, is described in subparagraph c of the first paragraph or would be if that subparagraph were read without reference to this subparagraph xix, or

(2) meets the condition that the efficiency of the electrical energy storage system that includes the property, computed by reference to the quantity of electrical energy supplied to and discharged from the electrical energy storage system, is greater than 50%;

xx. a pumped hydroelectric energy storage installation all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to store electrical energy including reversing turbines, transmission equipment, dams, reservoirs and related structures, and that meets a condition of subparagraph 1 or 2 of subparagraph xix, but not including property used solely for backup electrical energy, and buildings,

xxi. equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce solid biofuel, including storage, materials handling and ash-handling equipment, but not including equipment used to make wood chips, hog fuel or black liquor, property that would otherwise be included in Class 17, automotive vehicles, and buildings and other structures,

xxii. equipment used by the taxpayer, or by a lessee of the taxpayer, to dispense hydrogen for use in automotive equipment powered by hydrogen, including vaporization, compression, cooling and storage equipment, but not including equipment used for the production or transmission of hydrogen, equipment used for the transmission or distribution of electricity, automotive vehicles, auxiliary electrical generating equipment, and buildings and other structures, or

xxiii. equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce hydrogen through electrolysis of water, including electrolysers, rectifiers and other ancillary electrical equipment, water treatment and conditioning equipment and equipment used for hydrogen compression and storage, but not including equipment used for the transmission or distribution of hydrogen, equipment used for the transmission or distribution of electricity, automotive vehicles, auxiliary electrical generating equipment, and buildings and other structures;

(b) is located in Canada, has not been used for any purpose whatever before it was acquired by the taxpayer, except in the case of property described in the fourth paragraph, and that is, as the case may be,

i. acquired by the taxpayer for use by the taxpayer for the purpose of gaining income from a business carried on in Canada or from property situated in Canada, or

ii. leased by the taxpayer to a lessee for use by the lessee for the purpose of gaining income from a business carried on in Canada or from property situated in Canada.

The property referred to in subparagraph a of the first paragraph does not include buildings or other structures, heat rejection equipment, such as condensers and cooling water systems, transmission equipment, distribution equipment, fuel storage facilities and fuel handling equipment that is not used to upgrade the combustible portion of the fuel.

The property to which subparagraph b of the first and second paragraphs refers is that which fulfils the following conditions:

(a) the property was depreciable property that was included in any of Classes 34, 43.1 and 43.2 of the person from whom it was acquired, or would have been included in any of Classes 34, 43.1 and 43.2 of that person if that person had made a valid election to include the property in that Class 43.1 or 43.2, as the case may be, pursuant to paragraph b of section 130R143; and

(b) the property was acquired by the taxpayer not later than 5 years after the time it is considered to have become available for use, for the purposes of section 93.6 of the Act, by the person from whom it was acquired, and it remains at the same site in Canada as that at which that person used the property.

The property described in subparagraph i of subparagraph a of the second paragraph does not include a building, a part of a building, other than a solar collector that is not a window and that is integrated into the building, energy equipment that backs up equipment described in any of subparagraphs 1 to 3 of that subparagraph i or equipment that distributes heated or cooled air or water in a building.

In the formula in subparagraph 2 of subparagraph i of subparagraph c of the first paragraph,

(a) A is the energy content of fossil fuel other than solution gas consumed by the system, expressed as the higher heating value of the fuel and in BTU;

(b) B is the energy content of the eligible waste fuel, producer gas and spent pulping liquor consumed by the system, expressed as their higher heating value and in BTU;

(d) D is the net useful energy in the form of heat exported from the system to a thermal host, expressed in BTU.

O.C. 1454-99, s. 72; O.C. 1470-2002, s. 90; O.C. 1149-2006, s. 80; O.C. 1116-2007, s. 58; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 69; O.C. 390-2012, s. 92; O.C. 701-2013, s. 82; O.C. 1105-2014, s. 32; O.C. 66-2016, s. 31; O.C. 204-2020, s. 17; O.C. 164-2021, s. 36; O.C. 90-2023, s. 26; O.C. 1726-2023, s. 11.

CLASS 43.2

(50%)

(ss. 96.2R1, 130R15, 130R16, 130R18, 130R22, 130R50, 130R51, 130R143, 399.7R1, 399.7R2)

Property acquired after 22 February 2005 and before 1 January 2025 that was not included, before it was acquired, in another class by any taxpayer and that is property that would otherwise be included in Class 43.1

(a) otherwise than because of subparagraph a of the second paragraph of that Class 43.1; or

(b) because of subparagraph a of the second paragraph of that Class 43.1 if

i. (subparagraph revoked);

ii. subparagraph 3 of subparagraph xviii of subparagraph a of the second paragraph of that class were read as follows:

“(3) the equipment is an electric vehicle charging station, other than a building, that supplies at least 90 kW of continuous power, or is used primarily in connection with one or more electric vehicle charging stations, other than a building, each of which supplies more than 10 kW of continuous power, and in connection with one or more electric vehicle charging stations, other than a building, each of which supplies at least 90 kW of continuous power, or”, and

iii. subparagraph xix of subparagraph a of the second paragraph of that class were read without reference to its subparagraph 2.

O.C. 1116-2007, s. 59; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 70; O.C. 117-2019, s. 39; O.C. 164-2021, s. 37; O.C. 90-2023, s. 27.

CLASS 44

(25%)

(ss. 130R22, 130R39, 130R134)

Property that is a patent, or a right to use patented information for a limited or unlimited period, other than a property included in Class 12.

O.C. 1631-96, s. 59; O.C. 134-2009, s. 1.

CLASS 45

(45%)

(ss. 130R3, 130R22, 130R71)

Property acquired after 22 March 2004 and before 19 March 2007, other than property acquired before 1 January 2005 in respect of which an election was made under section 130R198, that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is principally property described in any of paragraphs a to d or is used principally as

(a) electronic process control or monitor equipment;

(b) electronic communications control equipment;

(d) data handling equipment, unless it is ancillary to general-purpose electronic data processing equipment.

O.C. 1149-2006, s. 81; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 71.

CLASS 46

(30%)

(ss. 130R3, 130R22)

Property acquired after 22 March 2004 that is data network infrastructure equipment and systems software for that equipment that would otherwise be included in Class 8 under paragraph j of that class.

Property acquired by a taxpayer after 29 June 2010 and before 1 January 2015 that would otherwise be included in Class 49 under paragraph a of that class and that has not been used, or has not been acquired to be used for any purpose before being acquired by the taxpayer.

O.C. 1149-2006, s. 81; O.C. 134-2009, s. 1; O.C. 390-2012, s. 94.

CLASS 47

(8%)

(ss. 130R22, 130R50, 130R51)

Property that is

(a) property acquired after 22 February 2005 that is transmission or distribution equipment, which may include for that purpose a structure, used for the transmission or distribution of electrical energy, other than

i. property that is a building, and

ii. property that has been used or acquired for use for any purpose by any taxpayer before 23 February 2005; or

(b) equipment acquired after 18 March 2007 that is part of a liquefied natural gas facility that liquefies or regasifies natural gas, including controls, cooling equipment, compressors, pumps, storage tanks, vaporizers and ancillary equipment, loading and unloading pipelines on the facility site used to transport liquefied natural gas between a ship and the facility, and related structures, other than property that is

i. acquired for the purpose of producing oxygen or nitrogen,

ii. a breakwater, a dock, a jetty, a wharf, or a similar structure, or

iii. a building.

O.C. 1116-2007, s. 60; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 72.

CLASS 48

(15%)

(ss. 130R22, 130R50, 130R51)

Property acquired after 22 February 2005 that is a combustion turbine, including associated burners and compressors, that generates electrical energy, other than

(a) electrical generating equipment described in any of paragraphs f to h of Class 8;

(b) property acquired before 1 January 2006 in respect of which an election is made under section 130R98.12 of the preceding Regulation, within the meaning of section 2000R1, as it read before its revocation; and

O.C. 1116-2007, s. 60; O.C. 134-2009, s. 1.

CLASS 49

(8%)

(ss. 130R22, 130R202)

Property that is a pipeline, including control and monitoring devices, valves and other equipment ancillary to the pipeline that

(a) is acquired after 22 February 2005, is used for the transmission, but not the distribution, of petroleum, natural gas or related hydrocarbons, and is not

i. a pipeline described in subparagraph ii of paragraph l of Class 1,

ii. property that has been used or acquired for use for any purpose by any taxpayer before 23 February 2005,

iii. equipment included in Class 7 because of paragraph j of that class,

iv. a building or other structure, or

v. equipment included in Class 46 because of the second paragraph of that class; or

(b) is acquired after 25 February 2008, is used for the transmission of carbon dioxide, and is not

i. equipment included in Class 7 because of paragraph k of that class, or

ii. a building or other structure.

O.C. 1116-2007, s. 60; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 73; O.C. 390-2012, s. 95.

CLASS 50

(55%)

(ss. 130R3, 130R22, 130R71)

Property acquired after 18 March 2007 that is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is included in Class 52 or that is principally property described in any of paragraphs a to d or is used principally as

(a) electronic process control or monitor equipment;

(b) electronic communications control equipment;

(d) data handling equipment unless it is ancillary to general-purpose electronic data processing equipment.

O.C. 1176-2010, s. 74.

CLASS 51

(6%)

(s. 130R22)

Property acquired after 18 March 2007 that is a pipeline, including control and monitoring devices, valves and other equipment ancillary to the pipeline, used for the distribution, but not the transmission, of natural gas, other than

(a) a pipeline described in subparagraph ii of paragraph l of Class 1 or in Class 49;

(b) property that has been used or acquired for use for any purpose by a taxpayer before 19 March 2007; and

O.C. 1176-2010, s. 74.

CLASS 52

(100%)

(ss. 130R3, 130R22, 130R71)

Property acquired by a taxpayer after 27 January 2009 and before 1 February 2011 that

(a) is general-purpose electronic data processing equipment and systems software for that equipment, including ancillary data processing equipment, but not including property that is principally property described in any of subparagraphs i to iv or is used principally as

i. electronic process control or monitor equipment,

ii. electronic communications control equipment,

iii. systems software for equipment referred to in subparagraph i or ii, or

iv. data handling equipment unless it is ancillary to general-purpose electronic data processing equipment;

(b) is situated in Canada;

(d) is acquired by the taxpayer

i. for use in a business carried on by the taxpayer in Canada or for the purpose of earning income from property situated in Canada, or

ii. for lease by the taxpayer to a lessee for use by the lessee in a business carried on by the lessee in Canada or for the purpose of earning income from property situated in Canada.

CLASS 53

(50%)

(s. 130R22)

Property acquired after 31 December 2015 and before 1 January 2026 that is not included in Class 29, but would otherwise be included in that class if

(a) subparagraph a of the first paragraph of that class were read without reference to "in Canadian field processing carried on by the lessee or"; and

(b) that class were read without reference to subparagraph iv to vi of subparagraph b of the first paragraph and subparagraph c of that paragraph.

O.C. 321-2017, s. 60.

CLASS 54

(30%)

(ss. 130R22, 130R120, 130R134.1, 130R150.3)

Property that is a zero-emission vehicle and that is not included in any of Classes 16, 18 and 55.

S.Q. 2021, c. 18, s. 242.

CLASS 55

(40%)

(ss. 130R22, 130R120, 130R134.1, 130R150.3)

Property that is a zero-emission vehicle and that would otherwise be included in Class 16 or 18.

S.Q. 2021, c. 18, s. 242.

CLASS 56

(30%)

(ss. 130R22, 130R120, 130R134.1, 130R150.3)

Property that is acquired by a taxpayer after 1 March 2020 and before 1 January 2028, and becomes available for use by the taxpayer during that period, if the property

(a) is automotive equipment, other than a motor vehicle, that is fully electric or powered by hydrogen, or an addition or alteration made by the taxpayer to automotive equipment, other than a motor vehicle, to the extent the addition or alteration causes the automotive equipment to become fully electric or powered by hydrogen; and

(b) would qualify as accelerated investment incentive property of the taxpayer if the definition of that expression in the first paragraph of section 130R3 were read without its exclusion for property included in Class 56.

O.C. 90-2023, s. 28.

O.C. 134-2009, s. 1, Sch. B; O.C. 1176-2010, ss. 62 to 74; O.C. 390-2012, ss. 83 to 85, 87, 89 to 92, 94 and 95; O.C. 701-2013, ss. 80 to 82; O.C. 1105-2014, ss. 31 and 32; O.C. 66-2016, s. 31; O.C. 321-2017, ss. 59 and 60; 117-2019O.C. 117-2019, s. 391; 204-2020O.C. 204-2020, s. 17111; O.C. 164-2021, ss. 35 to 37; S.Q. 2021, c. 18, s. 242; O.C. 90-2023, ss. 26 to 28; 1726-2023O.C. 1726-2023, s. 11111.

2023-02-08 Show full text at this date