S4-F15-C1 - Manufacturing and Processing -- summary under Paragraph (a)

Summary Under

Application of "primarily"

1.21 ... [T]he term primarily as used in paragraph 5201(a) of the Regulations signifies principally or chiefly and...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits		357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing		357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a)		70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b)		42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d)		49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h)		91
Tax Topics - Income Tax Regulations - Regulation 5202		47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income		38
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour		332
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7)		131
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost		113
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital		138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities		266
Tax Topics - Income Tax Regulations - Regulation 5200		89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29		320

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