Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
1991 TAX EXECUTIVES INSTITUTE ROUNDTABLE
12. In paragraph 1 of Interpretation Bulletin IT-79R3, Revenue Canada has referred to the meaning of "structure" that was set out in British Columbia Forest Products v MNR, 71 DTC 5178 (S.C.C.), for purposes of certain CCA classes which refer to "buildings or other structures" in Schedule II to the Regulations. Is this meaning also valid where "structures" is used by itself, such as in the definition of "gas or oil well equipment" in Regulation 1104(2)?
ANSWER
12. Paragraph 1 of IT-79R3 states, inter alia, that the word "structure" includes anything of substantial size that is built up from component parts and intended to remain permanently on a permanent foundation. Revenue Canada would certainly consider these comments in determining whether a particular property is a "structure" for purposes of the relevant provisions of the Income Tax Act and the Regulations which refer to a property that is a "structure", including the definition of "gas or oil well equipment" in Regulation 1104(2)?
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