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.
November 26 1987 M. Eisner (613) 957-2142
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Dear Sirs:
This is in reply to your letter of September 11, 1987 wherein you requested our views as to whether the drying of lumber constitutes manufacturing or processing for the purposes of section 125.1 of the Income Tax Act.
In paragraph 12 of Interpretation Bulletin IT-145R , the Department has indicated that the drying of lumber in kilns before shipment is considered to be a manufacturing or processing activity.
In our view, the fact that this is the only activity carried out by a taxpayer will not, in and by itself, result in the activity not being considered as manufacturing or processing.
This comment represents our opinion of the law as it applies generally. As indicated in paragraph 24 of Information Circular 70-6R dated December 18, 1978, this opinion is not a ruling and accordingly, it is not binding on Revenue Canada, Taxation.
Your truly,
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1987
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© Sa Majesté la Reine du Chef du Canada, 1987