Final answer:
In the context of Class 14.1 for accounting and tax purposes, most likely, a building would be an addition to this class as it is depreciable property and fits within the class's general parameters.
Step-by-step explanation:
The question pertains to which item would be an addition to Class 14.1 for accounting and tax purposes. Class 14.1 generally includes capital property that does not belong to another class and it typically includes depreciable property like buildings. Therefore, the purchase that would likely be an addition to Class 14.1 is D. a building. Goodwill is an intangible asset and would not fall under Class 14.1; a dividend payment is not a capital purchase; and a parcel of land is not depreciable property and thus typically not included in Class 14.1.