What is the meaning of the term "renovate"?
Canada (Federal), Canada
The following excerpt is from Vantyghem v. The Queen, 1998 CanLII 224 (TCC):
The term "renovate" was considered judicially in Edinburgh Parish Council v. Edinburgh Assessor, 43 S.L.R. 442, per Lord Dundas, who wrote: The expense of renovating buildings, gas-holders, mains', though perhaps ambiguous, probably means 'renewals by way of repair, and not replacements involving the introduction of new heritable subjects'.
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