surface construction

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
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

The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA) -- summary under Paragraph 17(c)

Full Title
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.

Words and Phrases
surface construction
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