This is equipment and property that are contained currently in class 43.1, which provides a 30% capital cost allowance rate, and class 43.2, which provides a base 50% capital cost allowance rate. These properties are things like wind projects, solar, certain biofuels, high-efficiency generation equipment and properties like that. They are specifically the properties contained in classes 43.1 and 43.2 of the income tax regulations.
