21 December 2005 External T.I. 2005-0150711E5 F - Wind turbines - Class 43.1 -- summary under Subparagraph (d)(v)

CRA described a structure under which the operator can satisfy the requirement of being the owner of the depreciable property (the wind generators) that qualified under para. (d)(v) of Class 43.1 notwithstanding being a special-purpose lessee of the lands by virtue of the land owner (the lessee) renouncing rights of accession.