CRA states that taxpayers should be able to handle the allocation of costs between pipelines and pipeline appendages

CRA noted that although its published policies distinguish between pipelines (Class 49 properties) and attachments to a pipeline that are not an integral and component part of the pipeline ("pipeline appendages") (which are often Class 7 properties), it has provided no “guidance as to how costs are allocated between pipelines included in class 49 and equipment included in class 7” – but went on to state:

However, it is our understanding that there is sufficient information at the disposal of taxpayers, such as detailed engineering documents, progress reports, authorizations for expenditures and invoices, to enable a reasonable allocation of costs, including general contractor costs.

Neal Armstrong. Summary of 7 June 2017 Canadian Petroleum Tax Society Roundtable, Q.8 under Sched. II, Class 49.