The Queen v. Mont-Sutton Inc., 99 DTC 5733, [1999] F.T.R. 33467 (FCA) -- summary under Paragraph 17(c)

Létourneau J. A. found that the types of surface construction referred to in Class 17(c) had the following characteristics: first the land which, as a result of the work performed becomes a surface construction should display a clearly discernable change in configuration that goes beyond mere clearing and levelling; the surface construction should occupy a circumscribed space that is identifiable as such and to varying degrees requires the addition of some materials in order to fulfil the intended function; and because of wear and tear there must be a recurring need for maintenance to maintain its identity and purpose. On the basis of these criteria, he concluded that downhill ski trails of the taxpayer qualified.