In order to allow easier and less costly access of exploration drilling equipment and personnel to a deposit, the taxpayer (a principal business corporation) will be constructing a one-way gravel road to the site given that the existing access road is only accessible seasonally by four-wheel drive vehicles. Without seasonal maintenance, the road would only be useable in the summer season and would not be expected to last beyond three years. There is not currently a plan to maintain the road past the current exploration phase.
Ruling re the expenditures on this road qualifying under para. (f) of CEE.