Do marine dredging activities (i.e., the excavation of sediments from the seabed to allow or facilitate marine traffic) qualify as part of a construction project under s. 122.3(1)(b)(i)(B)? CRA responded:
[D]redging to allow shipping traffic through the creation of channels could constitute a construction project within the meaning of clause 122.3(1)(b)(i)(B).
There is nothing to exclude the possibility that maintenance or expansion of existing channels may also represent a construction project… .
[T]herefore… channel maintenance or widening may also be a construction project… .