In a general response to a question as to qualification as first term shared-use-equipment and second term shared-use-equipment (collectively, "SUE"), CRA stated:
When determining at the time of acquisition whether a particular property is a PDP, the intended use of the property in the year in which the expenditure is made and throughout its expected useful life should be taken into account. The subsequent use of a property may provide an indication of the corporation's intention at the time the expenditure was made.