fixture

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property - Paragraph (a)
solar equipment assembly was a fixture under the common law tests

Were Canadian-situs solar electric power generating projects (consisting of a leasehold interest, solar panels, steel racks and metal posts, and...

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Words and Phrases
fixture
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (a)
commercial solar equipment and wind turbines were Canadian real estate and, thus, TCP

Canadian-managed funds purchased from time to time, from non-residents, Canadian-situs solar electric power generating projects (consisting of a...

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Words and Phrases
fixture
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 43.1
ice-melting shingles beneath solar equipment likely “related” to such equipment and not an accession to the building

New aluminum shingles with an electric cable (the “Equipment”) will be attached over existing asphalt shingles on the portion of a roof...

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Words and Phrases
related fixture

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

Full Title
Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279
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

Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.) -- summary under Real Property

Full Title
Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.)
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property
tests for a fixture

After reviewing the then-leading decisions (including Bain v. Brand (1876), 1 App. Cas. 762, Holland v. Hodgson (1872), L.R. 7 C.P. 328, Hobson v....

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Words and Phrases
fixture

Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507 -- summary under Real Property

Full Title
Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property
microwave equipment which did not improve a building was not fixtures

Borins J found that microwave telecommunications and power line carrier equipment which for the most part was attached by screws to metal racks...

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Words and Phrases
fixture
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