H.B. Barton Trucking Ltd. v. The Queen, 2009 TCC 376 -- summary under Qualified Property

In finding that a subcontractor, whose business involved chipping logs and hauling the wood chips directly to a pulp and paper mill for processing was engaging in a qualifying "logging" activity and was not under the prohibition in s. 127(11)(b) engaged in the shipping of "finished goods", V. Miller J. stated her opinion "the definition of 'logging' must evolve with the industry and include the transporting of wood chips (at para. 25) that "a purposive, contextual interpretation of the legislation in issue requires the definition of 'logging' include the transportation of wood chips from the harvest site to the pulp and paper mill".