If, at the end of a taxation year, the total of the amounts determined for E to K in the definition undepreciated capital cost in subsection (21) in respect of a taxpayer’s depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to D.1 in that definition in respect of that property, the excess shall be included in computing the taxpayer’s income of the year.
If, at the end of a taxation year, the total of the amounts determined for E to K in the definition undepreciated capital cost in subsection (21) in respect of a taxpayer’s depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to D.1 in that definition in respect of that property, the excess shall be included in computing the taxpayer’s income of the year.
Where, at the end of a taxation year, the total of the amounts determined for E to J in the definition undepreciated capital cost in subsection 13(21) in respect of a taxpayer’s depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to D in that definition in respect thereof, the excess shall be included in computing the taxpayer’s income for the year.
Where, at the end of a taxation year, the total of the amounts determined for E to J in the definition undepreciated capital cost in subsection 13(21) in respect of a taxpayer’s depreciable property of a particular prescribed class exceeds the total of the amounts determined for A to in that definition in respect thereof, the excess shall be included in computing the taxpayer’s income for the year.