CRA noted that, as per IT-482, an attachment to a pipeline is not an integral and component part of the pipeline, and is considered to be separate equipment from that of the pipeline (a "pipeline appendage"). When asked how costs should be allocated between pipelines (Class 49) and other classes, CRA stated that although IT-482 provided no “guidance as to how costs are allocated between pipelines included in class 49 and equipment included in class 7”:
However, it is our understanding that there is sufficient information at the disposal of taxpayers, such as detailed engineering documents, progress reports, authorizations for expenditures and invoices, to enable a reasonable allocation of costs, including general contractor costs.