17 July 2007 External T.I. 2007-0220121E5 F - Lac artificiel - catégorie d'amortissement -- summary under Paragraph (e) Before finding that the costs of creating an artificial lake to be used for a fishing resort should be included in Class 6, CRA noted:
8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping -- summary under Class 6 Regarding the classification of a swimming pools in a campground, the Directorate stated:
