93.8. For the purposes of section 93.6 and subject to section 93.9, property that is a building or part thereof of a taxpayer shall be considered to have become available for use by the taxpayer at the time that is the earliest of(a) the time at which all or substantially all of the building is first used for the purpose for which it was acquired,
(b) the time at which the construction of the building is complete,
(c) the time that is immediately after the commencement of the first taxation year of the taxpayer commencing more than 357 days after the end of the taxation year of the taxpayer in which the property was acquired by the taxpayer,
(d) the time that is immediately before the disposition of the property by the taxpayer, and
(e) where the property is, within the meaning of subsection 3 of section 96, a replacement for a former property described in paragraph a of subsection 1 of that section that was acquired before 1 January 1990 or that had become available for use at or before the time at which the replacement property is acquired, the time at which the replacement property is acquired.
For the purposes of this section, a renovation, alteration or addition to a particular building shall be considered to be a building separate from the particular building.