17 July 2007 External T.I. 2007-0220121E5 F - Lac artificiel - catégorie d'amortissement -- summary under Paragraph (e)

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 Park Fairways … 56 DTC 537 … relied on the ordinary meaning of the words "water storage tank" - which includes “a pool or lake, or an artificial reservoir” - to conclude that ponds on a golf course should be capitalized in Class 6