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

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