I too am a Canadian Electrical Safety Officer for 10 years.
I appreciate that it is possible to supply the second building without needing to bond the neutral as you would have to at the first building. I did not say the neutral was needed unless it is also bonded to the enclosure as it is required at the service interfacing with the utility but I am saying it is still required. But you have the option of establishing a new service at the second building and that would require a grounded circuit conductor from the first building.
10-204(2) may be primarily to ensure that contractors provide a grounded circuit conductor for services where the Hydro transformer has a Y connected secondary. BC Hydro has been phasing out delta secondary services so almost all of their distribution is derived from a grounded system.
By extension it has been the policy of this office to also require a grounded circuit conductor to every building supplied from the one with the Hydro service. In addition there is the need for a system ground for each new system like the secondary of a 600/ 120/208 transformer. In a hospital here we have a substation supplying the entire campus. All the distribution feeders are 600 volt and at least 1 building is 1000 feet from the source. calculate the impedance of a bonding conductor 1/0 on a 800 amp 600 volt carrying the fault at the second building. Now do it again with a 3/0 neutral (no smaller than the required system ground) Plus a 3/0 system ground per the engineers spec.
In the case of the hospitals ditribution, the neutral is grounded at each building and the system ground is extended to each building effectively providing a parallel path for faults ahead of the forst transformer and in the primary of those transformers.
Yes I know the argument is the system ground establishes a fault return and that the neutral does not carry any current unless it is also bonded to the second building enclosures.
This interpretation has been challenged and supported many times over the last 16 years that it has existed. It has been supported by professional engineers and by the utility too. I don't think I will change my mind based on any of the arguments offered so far. My opinion is also based on the 19th edition of the cec as well as the 16th edition and perhaps even older code books too. Now if the 600 volt service from Hydro was a 600 volt Delta then I'll be looking for the ground detection lights.
In answer to rewire I might not connect the neutral to anything at all but in my scenario at the hospital it is connected at the enclosure through a bonding jumper. If the building housed livestock it would be required to bond the neutral.