Burger King Restaurants of Canada Inc. v. Canada, 2000 DTC 6061 (FCA) -- summary under Qualified Property

Although Burger King restaurant were used for "processing" (given that the ordinary meaning of that word did not exclude the preparation of food), the taxpayer was unable to adduce sufficient evidence of qualitative factors that would detract from a conclusion that the buildings of the taxpayer's fast food chain were not used "primarily" for processing given that approximately 46.5% of the space was used for processing.