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HFI Hardwood Flooring Inc. v.the Deputy Minister of National Revenue Appeal No. AP-94-188 Archived 2015-04-02 at the Wayback Machine. HFI [2] successfully appealed under section 67 of the Customs Act from three decisions of the Deputy Minister of National Revenue made under subsection 63(3) of the Customs Act on Monday, July 17, 1995.
BMR are hardware stores located in Quebec, Ontario, New Brunswick, Nova Scotia, Prince Edward Island in Canada, and also in Saint Pierre and Miquelon, an overseas collectivity of France located on islands near Canada. BMR specializes in the distribution and sale of renovation products and household hardware.
Generally, older solid hardwood floors need to be buffed every 3–5 years. The process usually takes about one day. Buffing refers to the process of using a stand up floor buffer. The floor is abraded with 180 grit screen on the buffer. This allows for the new coat of finish to mechanically adhere to the floor.
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The common installation method for laminate flooring is a floating installation, which means the floor connects to each other to form interlocked flooring system and is not attached to the sub-floor which means it is free to "float" over a variety of sub-floors. This includes existing flooring like ceramic tile and hardwood floors.
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