As you have said, the measure is indeed wide-ranging. The idea was to promote economic recovery after the COVID‑19 pandemic. Measures were announced in the 2020‑2021 budget, and more recently in February, another measure was announced for individuals who own a business that is not incorporated.
The measure that you mentioned is aimed at small and medium businesses, but obviously, there would be a cap of $1.5 million, which would limit the investments that could be made, such as those that you gave examples of. Moreover, the property has to be acquired and ready to use before 2024.
It is basically a general measure to stimulate the economy.