Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) -- summary under Subsection 37(8)

By services, 28 November, 2015

A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways used at the Ottawa International Airport) was found (at p. 1770) not to be a building given that it was "not installed and intended to remain in a particular location".

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