Barat v. M.N.R., 91 DTC 1097, [1991] 2 CTC 2360 (TCC) -- summary under Subsection 18(3.5)

A parking garage which was being constructed as part of the same project as a hotel located across the street and which was connected to it by an aerial bridge, was a separate building for purposes of s. 18(3.5) and was not on an immediately contiguous site for purposes of s. 18(3.6) given that it was separated from the hotel by the street. Accordingly, the parking garage did not qualify for grandfathering relief on the basis of the work done on the hotel. Furthermore, work on the parking garage did not proceed without undue delay.