You are looking at a schedule called "Items for purposes of definition of special excluded depreciable property". This schedule is part of the Income Tax Act 2007. It is empowered by section EE 67, which you can find here. You should know that this schedule has been repealed. This means it is no longer in use. The schedule was added to the act to provide more information. The schedule is not part of the main act, but it helps to explain some things. It is like an extra page with more details. You can find more information about the act and its schedules in the Income Tax Act 2007.