Words and Phrases - "surface construction"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
surface construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e) tank for holding waste snow melt and decanting the pollutants was a storage tank (Class 6(e)) 202
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) tank for holding waste snow melt and decanting the pollutants was not a building used in processing 113

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

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
surface construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) campground, if a business, not subject to leasing property restriction rule 108
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 septic tanks are structures 167
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 swimming pool is a water storage tank 98

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

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c)
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,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
surface construction