Associated with the capital cost allowances in general, but specifically with the accelerated capital cost allowance, is a rule called the “available for use” rule, which says if you spend a dollar in capital, normally you can start writing that off for tax purposes immediately, but if you haven't yet achieved any production out of the plant you're building, then you have to wait until that production starts before you can deduct the capital.
It has to wait six years in the oil sands plants, so if they're spending a billion dollars in year one, they wouldn't be able to write that off for another six years because it doesn't start producing; it's limited to the mine. But with the “available for use” rule, what they said was you have to wait until the first production comes off that, whether it be oil or bitumen, but at the most you have to wait three years. So in some cases, if your plant starts in two years, you can start writing it off then. If it's four years, you have to wait three years and then you can take the tax deduction, but there's a period where you can't claim any tax deduction. Even though people call it accelerated capital cost allowance, there are three years of zero deduction and then you can write if off only to the extent of revenue that comes from that project. You can't spread it out to the rest of your company. It's limited to that project, but during that first three years, if you're not producing anything, there is no capital cost allowance.