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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
5-950750
XXXXXXXXXX J. Thompson
(613) 957-8954
Attention: XXXXXXXXXX
June 28, 1995
Dear Sirs:
Re: Definition of Manufacturing and Processing
This is in reply to your letter of March 14, 1995 wherein you requested our interpretation in a hypothetical situation as to whether the activities of cutting, drying, and the baling of hay for sale would constitute "manufacturing and processing " for purposes of subsection 125.1(3) of the Income Tax Act (Canada) (the "Act").
The cutting drying and baling of hay is not manufacturing or processing of goods for purposes of subsection 125.1(3) of the Act. It is also clear that the Act did not intend that this activity, qualify as manufacturing or processing.
We trust these comments are of some assistance to you.
Yours truly,
for Director
Manufacturing Industries, Partnerships
and Trusts Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch
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