Yes, thank you, again with a caveat that it would be up to the CRA to finally determine this. Our view at the Department of Finance would be that yes, it is a bit too vague, and in fact you yourself, in your question, just mentioned that it “could”.
It talks about an industrial machine, but there's no mention of a heating machine, or thermal or heating ventilation or air conditioning type of machinery. It is somewhat vague still, so yes, I suppose we do have some doubts about that. Again, though, the final word on this would have to go to the CRA.