My colleague Maude described the accelerated investment incentive. Broadly speaking, that is a measure that was recently introduced. It's temporary and it's phasing out. It applies to most classes of depreciable property eligible for the capital cost allowance.
In order to qualify for this accelerated depreciation, tax depreciation or accelerated capital cost allowance, certain conditions need to be met. Some of those, for example, relate to buying used property or buying property from non-arms-length persons. It's a measure to prevent gaming of the tax deduction system.
The definition of “accelerated investment incentive property” is just the types of property that can qualify for this new enhanced capital cost allowance deduction.