In finding that a campground generally would not be subject to the rental property restriction rules, the Directorate stated:
[P]aragraph 7 of [IT-434R] … states that “The operation of a trailer court or campground where all services are provided, e.g., laundromat, cafeteria, swimming pool, showers, playgrounds, etc. … would be a business, but not a rental business due to the magnitude of services provided.” …
[I]f a taxpayer's operation of a campground constitutes a business … it is the CRA's view that the taxpayer carrying on such a business is not restricted in the amount of the CCA deduction.