Section 197 — Excise Tax Act: Insignificant changes in use

For the purposes of subsections 206(2), (3) and (5), 207(2) and 208(2) and (3), where in any period beginning on the later of the day a registrant last acquired or imported property for use as capital property of the registrant, and the day subsection 206(3) or (5), 207(2) or 208(3) last applied to the property, and ending at any time after that day, the extent to which the registrant changed the use of the property in commercial activities of the registrant is less than 10% of the total use of the property, the registrant shall be deemed to have used the property throughout that period to the same extent and in the same way as the registrant used the property at the beginning of that period, unless the registrant is an individual who began in that period to use the property primarily for the personal use and enjoyment of the individual or a related individual.