Columns 4, 7, and 8 apply only to the accelerated
investment incentive properties (AIIP) that became available for use during the
year. A property may be eligible for the Accelerated Investment Incentive if it
was acquired after November 20, 2018, and meets both of these conditions:
- Neither the taxpayer or a non-arm's length
person previously owned the property.
- The property has not been previously used by the
taxpayer or a non-arm's length person to the taxpayer.
So if you don’t an addition that meets that
criteria, then column 4 would be Zero.
