Words and Phrases - "water storage tank"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

17 July 2007 External T.I. 2007-0220121E5 F - Lac artificiel - catégorie d'amortissement

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e)
artificial lake qualifies as a “water storage tank’

Before finding that the costs of creating an artificial lake to be used for a fishing resort should be included in Class 6, CRA noted:

… Oriole...

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Words and Phrases
water storage tank

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 6
swimming pool is a water storage tank

Regarding the classification of a swimming pools in a campground, the Directorate stated:

As for swimming pools that may be found at campgrounds,...

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Words and Phrases
water storage tank
Locations of other summaries Wordcount
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) 98
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