Several issues related to subparagraph (a.1)(i) of class 17, contained in Schedule II of the Income Tax Regulations:
(1) What does acquired mean?
(2) If the asset is acquired before February 28, 2000, but is not available for use until February 28, 2000 or some time thereafter, will it be included in class 1 or class 17?
(3) If capital additions were made after February 27, 2000 to eligible electrical generating equipment acquired before February 28, 2000, would the addition be included in class 1 or class 17?
(4) How will the disposition of an electrical generating unit after February 27, 2000 have to be reported for CCA purposes where part of the cost is included in Class 1 and another part is included Class 17?
(1) The date on which legal title to it is obtained, or the date on which the taxpayer has all the incidents of ownership, if legal title remains with the owner.
(2) Class 17.
(3) Class 17.
(4) Reasonable allocation of proceeds of disposition.
(2) Subsection 13(26).
(3) Regulation 1102(19)
(4) IT-220R2 and section 68.