23 June 2005 Internal T.I. 2005-0118191I7 F - Améliorations faites à un séchoir à bois -- summary under Class 43

The taxpayer, which operated a sawmill, made alterations after February 25, 1992 to a lumber kiln that it had acquired before that date, in order to change the kiln's ventilation ducts and control system, including adding a new computer control system. CRA found that because these changes did not constitute a major renovation, they did not constitute a Class 43 addition after the above date.