Words and Phrases - "surface construction"

a
82
b
44
c
75
d
50
e
37
f
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g
17
h
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i
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j
2
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l
30
m
51
n
25
o
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p
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q
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15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
waste snow storage site was qualifying surface construction

A corporation operating a snow removal business constructed a waste snow storage site to store waste snow and allows water to flow in culverts...

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Words and Phrases
surface construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e) tank for holding waste snow melt and decanting the pollutants was a storage tank (Class 6(e)) 202
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) tank for holding waste snow melt and decanting the pollutants was not a building used in processing 113

8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
costs of developing a campground would generally be added to Class 17(c)

In finding that a campground should be included in Class 17(c), the Directorate stated:

2000-0029597 … in light of the Mont-Sutton decision,...

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Words and Phrases
surface construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) campground, if a business, not subject to leasing property restriction rule 108
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 septic tanks are structures 167
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 swimming pool is a water storage tank 98

The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA)

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
downhill ski trails qualified as surface construction

Létourneau J. A. found that the types of surface construction referred to in Class 17(c) had the following characteristics: first the land which,...

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Words and Phrases
surface construction