Words and Phrases - "manufacturing or processing"

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44
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30
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13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate

prototype testing services not manufacturing

A foreign affiliate of a Canadian manufacturing company (the taxpayer) provided services to the taxpayer of testing prototypes (manufactured by...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(b) prototype testing services not directly related to sales of improved product 189