Words and Phrases - "surface construction"

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15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées

waste snow storage site was qualifying surface construction

A corporation operating a snow removal business constructed a waste snow storage site to store waste snow and allows water to flow in culverts around the site and from there into a settling tank, with pollutants collected at its bottom, and water on the surface then discharged into the watercourse near the site.

After referring to its change in policy following Mont-Sutton and in finding that the costs of the storage site were to be added to Class 17(c) rather than to the cost of land, the Directorate noted the following factors:

  • The site, which is sealed by a compaction technique, has a distinct appearance from the surrounding land and has required the use of materials such as fine stone and sand.
  • The site occupies a defined and identifiable area as it is surrounded by a fence.
  • The site is likely to require some annual maintenance to ensure its proper functioning.
Words and Phrases
surface construction

8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping

costs of developing a campground would generally be added to Class 17(c)

In finding that a campground should be included in Class 17(c), the Directorate stated:

2000-0029597 … in light of the Mont-Sutton decision, determined that the greens, tees and fairways of a golf course represented a surface construction.

To the extent that the development of a campground goes beyond the mere clearing and levelling of land, the CRA is of the view that the campground is a surface construction eligible for CCA based on the cost of the campground, including the costs of clearing and levelling.

Words and Phrases
surface construction

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

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, as a result of the work performed becomes a surface construction should display a clearly discernable change in configuration that goes beyond mere clearing and levelling; the surface construction should occupy a circumscribed space that is identifiable as such and to varying degrees requires the addition of some materials in order to fulfil the intended function; and because of wear and tear there must be a recurring need for maintenance to maintain its identity and purpose. On the basis of these criteria, he concluded that downhill ski trails of the taxpayer qualified.

Words and Phrases
surface construction