New aluminum shingles with an electric cable (the “Equipment”) will be attached over existing asphalt shingles on the portion of a roof immediately beneath existing solar panels (which satisfy the conditions of s. (d)(vi) of Class 43.1)), so as to melt snow accumulations, which otherwise would hinder the functioning of the solar panels.. Would the cost of the Equipment be eligible for inclusion in Class 43.2?
After noting other more general requirements for the claiming of capital cost allowance, CRA stated: