Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA) -- summary under Class 2

Pipes and valves located between the inlet and outlet connections of the main pipeline and to and from the compressor station and metering facilities were integral parts of the compressor stations and metering facilities rather than integral parts of the pipeline and therefore were not described in paragraph 1(b). In addition, since the sole business of the taxpayer was the transmission of natural gas, and it was not involved in the distribution of natural gas, the pipes and valves were not distributing equipment."