Lloyd v. The Queen, 2002 DTC 1493 (TCC) -- summary under Paragraph 1(q)

By services, 28 November, 2015

Before going on to find that a building was a Class 6 rather than Class 3 property because it had no footings rather base support below ground level, Bowman A.C.J. stated (at p. 1494) that:

"The fact there might have been a little earth or detritus that has accumulated and piled against one wall does not turn the part that is covered into a footing."

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