British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) -- summary under Paragraph 1(q)

By services, 28 November, 2015

Supporting piers, reinforced concrete foundations and chest walls which facilitated and were necessary for the production of paper nonetheless had no separate existence as tangible capital assets and instead formed part of buildings. Accordingly, they qualified as Class 3 rather than Class 8 assets.

Tanks and recovering units were "structures" and also fell within Class 3.

Topics and taglines
Topic
Income Tax Regulations - Schedules - Schedule II - Class 1 - s. 1(q)
Tagline
piers, foundations part of "building"/ tanks were "structures"
Words and phrases
structure
building
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Node
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339823
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