15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées -- summary under Paragraph 17(c)

A corporation operating a snow removal business constructed a waste snow storage site to store waste snow and allows water to flow in culverts around the site and from there into a settling tank, with pollutants collected at its bottom, and water on the surface then discharged into the watercourse near the site.

After referring to its change in policy following Mont-Sutton and in finding that the costs of the storage site were to be added to Class 17(c) rather than to the cost of land, the Directorate noted the following factors:

  • The site, which is sealed by a compaction technique, has a distinct appearance from the surrounding land and has required the use of materials such as fine stone and sand.
  • The site occupies a defined and identifiable area as it is surrounded by a fence.
  • The site is likely to require some annual maintenance to ensure its proper functioning.
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