Thurlow CJ found that buildings (held in inventory) whose surrounding grounds were improved by landscaping were "used ... in the course of a business of constructing and selling them" when they were sold. This, however, did not mean that the landscaping costs could be deducted in the year prior to the buildings' sale during which they were not yet "used" in that business. S. 20(1)(aa) only provided for the deduction of landscaping costs that otherwise would be non-deductible by virtue of ss. 18(1)(a), (b) or (h).