Is a Pulstar MIT (Multiple Impulse Therapy) device (described as a computer with a head that allows repeated pulses to be used by chiropractors to analyze spinal mobility and treat blockages that are detected) a Class 52 property?
After quoting from the definition of "general-purpose electronic data processing equipment" including the requirement that there be “an internally stored computer program that … can be altered by the user of the equipment,” CRA stated that given that there was “no indication that the user of the property can modify the computer program stored therein,” the device did not appear to qualify.