It is an "Eligible Person or Partnership" for the purposes of allocating the 1.5 Million available for the Accelerated Capital Cost Allowance.  See Area G on the T776CCASummary.  It is used to allocate the immediate expensing limit.  If this is a rental property, you might want to confirm that you have entered the asset correctly and that it actually does or does not qualify for immediate expensing or accelerated CCA.