In an April 26, 2016, CRA Release, “What’s New for Corporations 2016”, the following was noted:

these electric assets

• Electric Vehicle Charging Stations (EVCSs) acquired for use after March 21, 2016, that have not been used, or acquired for use, before March 22, 2016, which are set up to supply more than 10 kilowatts but less than 90 of continuous power, will be eligible for inclusion in Class 43.1 (30% declining balance). If the EVCS is set up to supply 90 kilowatts or more of continuous power it will be eligible for Class 43.2 (50% declining balance).
   
• Stand-alone electrical energy storage equipment acquired for use after March 21, 2016, that has not been used, or acquired for use, before March 22, 2016, that is part of an electricity generation system eligible for Class 43.1 or 43.2 may be included in the same class as the respective system.