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 P.K. Tang 613-593-6201
March 24, 1980
Dear Sirs:
Re: Section 125.1(3)(b) Manufacturing or Processing Deduction
This is in reply to your letter of March 6, 1980 and our subsequent telephone conversation concerning the above-noted matter.
It is our view that for purposes of section 125.1(3)(b), washing and cleaning of carpets for resale would normally qualify as "manufacturing and processing" activities. However, such functions would not be considered as "manufacturing or processing" when they were carried out on customer-owned carpets.
We trust the foregoing will be of assistance to you.
Yours truly,
for Director Corporate Rulings Division Corporate Rulings Directorate Legislation Branch
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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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