Incorporeal capital property exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. Incorporeal property used in carrying on a business and whose disposition may result in a capital gain. NoteAs of 2017, incorporeal capital property is depreciable property included in class 14.1 of Schedule B to the Regulation respecting the Taxation Act.