Nd regulations referred to in this form are those of the Income Tax Act (the Act) and the Income Tax Regulations (the Regulations). You must use this form to apply the provisions of subsection 13(29) of the Act to depreciable property acquired for use in a long-term project, which meets the following conditions: i) It is not a building that is used, or is to be used principally for earning rent. ii) It was acquired in the first taxation year (the "particular year") that started more than 357 day.

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