leeward half of building frame [ building frame leeward half ]

building [ construction | construction(UNBIS) ]

building component

agricultural building [ barn | byre | cattle-shed | cow-shed | farm building | [http ...]

building industry [ building construction | construction industry ]

energy performance certificate assessor | household energy use assessor | energy assessor | energy performance assessor

Justus Lipsius building | JL [Abbr.]

setting out of a building

Guide for the Application of Part 9 of the National Building Code to Existing Buildings

(a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and

(i) supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 6.1 of Part I of Schedule V to the Act and the property or service would be a prescribed property or service by reason of paragraph (a) if the supplies of the land, building or part of a building that are made during that period by the body were made by the particular person, or

(i) in the case of any building or automotive equipment owned by it on the last day of its 1971 taxation year, the amount, if any, by which the depreciable cost to the credit union of the building or equipment, as the case may be, exceeds the product obtained when the number of full taxation years in the period beginning on the first day of the taxation year following the taxation year in which the building or equipment, as the case may be, was acquired by it and ending with the last day of its 1971 taxation year is multiplied by, in the case of a building, 2½%, and in the case of equipment 15%, of its depreciable cost (and for the purposes of this subparagraph, a capital improvement or capital addition to a building owned by a credit union shall be deemed ...[+++]not to be part of the building but to be a separate and distinct building acquired by it, if the cost to the credit union of the improvement or addition, as the case may be, exceeded $10,000),

who owned the building or part thereof at any time before the commencement of the lease (other than at any time during a period ending not later than one year after the later of the date the construction of the building or part thereof was completed and the date the building or part thereof was acquired by the lessee),