Because a hair dryer was a large building, expenditures for its acquisition did not qualify notwithstanding that it was an experimental prototype. In response to a submission that it was a structure not a building, Létourneau noted that it met the (French) dictionary definition of a building as "any construction intended to serve as shelter and protection" or "construction, generally of large dimensions, ... used to accommodate humans, animals or things".
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337862
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Mailloux\"></a>Mailloux v. The Queen</em></strong>, Docket: A-390-98 (FCA)",
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