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.