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 A. Glen Thornley (613) 995-1723
Dear Sirs:
Re: Interpretation Bulletin IT-145R dated June 19, 1981
Thank you for your letter dated January 5, 1982 concerning paragraph 48 of the above-noted Interpretation Bulletin, headed "Tailors".
The first sentence of this paragraph should read "The alterations- of clothing at a retail clothing establishment on the sale of custom tailored or off the rack articles is considered to be a qualified manufacturing or processing activity".
A notice of correction will be made in the next Interpretation Bulletin Index to be issued shortly.
As it is the alterations of clothing at a retail clothing establishment that is considered to be a qualified manufacturing or processing activity it seems appropriate that a separate record of this type of income be maintained to determine if a deduction may be made pursuant to section 125.1 of the Income Tax Act.
Yours truly,
for Director Corporate Rulings Division Legislation Branch
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