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I-3, r. 1 - Regulation respecting the Taxation Act
Section 130r3.1
Disposition versions
130R3.1. For the purposes of subparagraph i of paragraph b of the definition of “accelerated investment incentive property” in the first paragraph of section 130R3, if the capital cost to a taxpayer of a depreciable property, referred to in this section as the “single property”, includes amounts incurred at different times, then amounts deducted under paragraph a of section 130 or the second paragraph of section 130.1 of the Act in respect of the single property are deemed to have been deducted in respect of a separate property that is not part of the single property to the extent the deducted amounts can reasonably be considered to be in respect of amounts
(a) incurred before 21 November 2018; or
(b) incurred after 20 November 2018, if any portion of the single property is considered to have become available for use before the time the single property is first used for the purpose of earning income.
