Words and Phrases - "landscaping"

The taxpayer, which owned a new commercial building, paid for the landscaping of a public park adjoining the building. Simpson J. first noted (p. 6175) that "ownership of land is not a condition precedent to the deductibility of landscaping expenses". Simpson J. went on to state (p. 6176) that "landscaping under the Act involves alterations to the earth's surface achieved by manipulating or reforming that surface to provide a more attractive and accessible environment" and concluded that the taxpayer was permitted to deduct expenditures for earth and growing things, pathways and sidewalks, and reflecting pools and fountains, but was not permitted to deduct the cost of movable surface items such as statues.