Accelerated investment incentive property

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

• for which capital cost allowance (CCA) was claimed by any person or partnership, including a trust, for a taxation year ended before the time of its acquisition by the trust;
• that was acquired further to a rollover;
• that has already been the property of the trust or was previously acquired by the trust; or
• that 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).