Class 3

Table of Contents

See Also

MNR v. Plastibeton Inc., 86 DTC 6400, [1986] 2 CTC 211 (FCA)

Highway medians constructed of precast polymer concrete were not a separate structure from the highway, but merely a part of the structure of the...

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Plan A Leasing Ltd. v. The Queen, 76 DTC 6159, [1976] CTC 261 (FCTD)

An individual ("Lunenfeld") conveyed a building to a corporation ("159 Bay") and conveyed the underlying land to a second corporation ("Great...

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Administrative Policy

28 April 2004 External T.I. 2004-0064781E5 - Classification of Conduit

Underground conduit which carries wire or cable referred to in paragraph (j) of Class 3 is a Class 3 rather than a Class 8 asset.