| (d) |
Property, plant and equipment |
Property, plant and equipment are stated at cost less accumulated amortization. Leasehold improvements are amortized on a straight-line basis over the lease term. Amortization is calculated over the estimated useful life of the property, plant and equipment at the following annual rates:
| Building | – 4% declining-balance | |
| Production equipment | – 20% declining-balance | |
| Vehicles | – 30% declining-balance | |
| Leasehold improvements | – 5 year straight-line |