(a) subject to subsection (2) such amount as the taxpayer may claim in respect of properly of each

of the following classes in Schedule II not exceeding in respect of property

(i) of Class 1 4%
(ii) of Class 2 6%
(iii) of Class 3 5%
(iv) of Class 4 6%
(v) of Class 5 10%
(vi) of Class 6 10%
(vii) of Class 7 15%
(viii) of Class 8 20%
(ix) of Class 9 25%
(x) of Class 10 30%
(x.1) of Class 10.1 30%
(xi) of Class 11 35%
(xii) of Class 12 100%
(xii.1) of Class 14.1 5%
(xiii) of Class 16 40%
(xiv) of Class 17 8%
(xv) of Class 18 60%
(xvi) of Class 22 50%
(xvii) of Class 23 100%
(xviii) of Class 25 100%
(xix) of Class 26 5%
(xx) of Class 28 30%
(xxi) of Class 30 40%
(xxii) of Class 31 5%
(xxiii) of Class 32 10%
(xxiv) of Class 33 15%
(xxv) of Class 35 7%
(xxvi) of Class 37 15%
(xxvii) of Class 41 25%
(xxvii.1) of Class 41.1 25%
(xxvii.2) of Class 41.2 25%
(xxviii) of Class 42 12%
(xxix) of Class 43 30%
(xxix.1) of Class 43.1 30%
(xxix.2) of Class 43.2 50%
(xxx) of Class 44 25%
(xxxi) of Class 45 45%
(xxxii) of Class 46 30%
(xxxiii) of Class 47 8%
(xxxiv) of Class 48 15% and
(xxxv) of Class 49 8%
(xxxvi) of Class 50 55%
(xxxvii) of Class 51 6%
(xxxviii) of Class 52 100% and
(xxxix) of Class 53 50%

of the undepreciated capital cost to the taxpayer as of the end of the taxation year (before making
any deduction under this subsection for the taxation year) of property of the class;