Improvements were made to the portion of the building where the manufacturing operations of the plant will be carried out in order to comply with government standards of the applicable Health Products and Food Branch. In addressing whether such improvements could qualify under Class 8(b) (so that they could then qualify under Class 43), CCRA indicated that the word “solely” had a more restrictive meaning than that of a dominant purpose, and then stated:
[Y]our argument that improvements, having been acquired to meet various government requirements, are necessarily acquired for manufacturing and processing purposes, is not conclusive on its own. … [W]e cannot conclude in the situation presented that the improvements meet the criteria for inclusion in Class 8 … .