Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279 -- summary under Real Property

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property
pulp mill equipment was permanently annexed and for use of land

The machinery and equipment in a pulp mill purchased by the taxpayer was fixtures and, therefore subject to land transfer tax under the Property...

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Words and Phrases
fixture