British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) -- summary under Paragraph 1(q)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)piers, foundations part of "building"/ tanks were "structures"
Supporting piers, reinforced concrete foundations and chest walls which facilitated and were necessary for the production of paper nonetheless had...