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.
| |
January 22, 1990 |
| G. Cappella |
Head Office |
| Audit Review Section |
Specialty Rulings |
| Business Enquiries Group 148 2-1 |
Dave Turner |
| Toronto District Office |
(613) 957-2094 |
| Attention: S. Kosijer |
File No. 7-4433 |
Subject: Manufacturing and Processing Deductions Claims Sports Clothing Business
We are writing in reply to your memorandum of October 16, 1989 concerning a taxpayer's claims related to the manufacturing and processing ("M & P") deduction.
In your memorandum you state that 24(1)
24(1)
Our comments
24(1) This opinion is based on the following:
1) Paragraph 5 of Interpretation Bulletin IT-145R states that the dyeing of cloth is considered to be a processing activity, therefore, silk screening would appear to be a processing activity. In addition, paragraph 48 of IT-145R states that "alterations of clothing at a retail clothing establishment or the sale of custom tailored or off the rack articles is considered to be qualified manufacturing or processing activity". Based on the comments in IT-145R it would appear that both silk screening and embroidering can be considered to be processing activities.
2) 24(1)
We trust our comments will be of assistance to you.
ChiefMerchandising, Manufacturing and Construction SectionBusiness and General DivisionSpecialty Rulings DirectorateLegislation and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content