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.
M. Guévremont (613) 995-1327
Dear Sirs:
This is in reply to your letter dated November 4, 1981 wherein you request a technical interpretation as to whether or not the activities carried by a Canadian controlled private corporation involved in the business of dispensing and fitting of eye glasses and contacts lenses to the public qualifies as manufacturing and processing activities.
The activities carried on by your client include:
(1) cutting and finishing prescription lenses according to prescriptions and the frames chosen by the customer.
(2) tinting plastic lenses all colours
(3) inserting the finished lenses into the frames.
We agree with your view that the above three activities carried on by your client qualify as manufacturing and processing activities provided that the goods are for sale. It is also a requirement that the company must derive more than 10% of its gross revenue from all active businesses carried on in Canada from the selling of goods manufactured or processed in Canada by it and from the manufacturing, or processing in Canada of goods for sale other than goods for sale by it.
Yours truly, Legislation Branch for Director Corporate Rulings Division
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© Her Majesty the Queen in Right of Canada, 1981
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© Sa Majesté la Reine du Chef du Canada, 1981
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