After indicating that a second addition made in 2009 to a building (the “main building”) that was not an eligible non-residential building under Reg. 1102(4) could be included in a separate class from a first addition made in 2008 to the main building, CRA stated:
Consequently … a taxpayer must make the election under subsection 1101(5b.1) of the Regulations for each eligible non-residential building for which the taxpayer wishes to claim the additional CCA under subsection 1101(1)(a.2) of the Regulations. … [T]herefore, the 2009 addition will be classified in a separate class from the 2008 addition. In this regard, the election to include the 2009 addition in a separate class must be made by attaching a letter to the 2009 income tax return by the filing due date for the return since this is the year in which the 2009 addition was acquired.