EPOP is the short form for "Eligible Person or Partnership".  The question in Area G on a CCA schedule is simply asking if you are associated with any other persons or partnerships - if you are, then the group of eligible persons or partnerships have to share a maximum limit of 1.5 million for assets qualifying for immediate expensing.  I expect the answer to that question would usually be "no".

Whether or not an asset can be immediately expensed is an entirely different question.

The immediate expensing is available for property included in most depreciable classes except for 1 to 6 (in other words, buildings cannot be immediately expensed, and certain other classes that have long lives (14.1, 17, 47, 49 and 51).  The property also has to be new (not used) and the immediate expensing is only available in the year in which the assets is put into use.  Also, for individuals, it is restricted to the amount of income earned from the business in which the asset is used.

So, basically a vehicle used in a proprietorship which has been purchased by the proprietorship and is new would qualify.  If the asset is not used 100% in the business (a personally owned vehicle used partly for business purposes but not 100%) it would not qualify for immediate expensing.