Accelerated Investment Incentive Property (AIIP) – Trusts

Property acquired after November 20, 2018, that becomes ready for use before 2028, other than property that:

  • was used for any purpose before being acquired by the trust;
  • was acquired further to a rollover;
  • has already been the property of the trust or was previously acquired by the trust; or
  • was the property of a person or a partnership (or was acquired by a person or a partnership) with whom the trust was not dealing at arm's length when the person or the partnership owned the property (or when the person or the partnership acquired the property).

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