Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
XXXX K.J. Donnelly 613-905-1787
January 8, 1980
Dear Sirs:
Re:XXXX
In reply to your letter of December 6, 1979. it would appear to us that the assembling or rebuilding of radiators for sale by a corporation, where l0% or more of the corporation's gross revenue is from the sale or lease of goods manufactured or processed in Canada, probably qualifies as manufacturing for purposes of section 125.1 of the Income Tax Act.
As you are aware, the final determination in an issue such as this where a particular taxpayer is involved, is made by the local District Taxation Office and we suggest that you obtain their position on the matter. If there is any conflict of views, we would be prepared to review a submission forwarded to us by the District Office.
Interpretation Bulletin IT-112R contains the Department's policy on the revision of capital cost allowance claims and your District Office should be contacted with respect to doubts about the application of this policy to your particular client's circumstances.
for Director Corporate Rulings Division Corporate Rulings Directorate Legislation Branch
c.c. Penticton District Office
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© Her Majesty the Queen in Right of Canada, 1980
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© Sa Majesté la Reine du Chef du Canada, 1980
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