The Ontario Building Code | Interior Finish Description
3.1.13.1. interior Finish Description
(1) interior finish material shall include any material that forms part of the interior surface of a floor, wall, partitionor ceiling, including,
(a) interior cladding of plaster, wood or tile,
(b) surfacing of fabric, paint, plastic, veneer or wallpaper,
(d) lighting="http://thehandyforce.com/electrical/" title ="East York Electrician">lighting elements, such as light diffusers and lenses forming part of the finished surface of the ceiling, and
(e) carpet material that overlies a floor that is not intended as the finished floor.