46Capital costs for units of property not originally used, or intended to be used, in a relevant operation

46  Capital costs for units of property not originally used, or intended to be used, in a relevant operation  (1) For the purposes of step 9 of the residual pricing method, this section applies to an included capital cost for the taxpayer if the cost is included under subsection 35(10) in relation to a unit of property.  (2) The included capital cost is indexed by applying the formula:  GDP deflator for the first processing year means the GDP deflator (within the meaning of section 2A of the Act) for the year of tax in which the unit of property was first used to carry out any of the actions mentioned in section 8 of this instrument in relation to the relevant operation. GDP deflator for the start year means the GDP deflator (within the meaning of section 2A of the Act) for the year of tax of the start date for the capital cost.  (3) The included capital cost, as indexed under subsection (2), is taken to be incurred in the year of tax in which the unit of property was first used to carry out any of the actions mentioned in section 8 in relation to the relevant operation.