Tenneco Canada Inc. v. The Queen, 91 DTC 5207 (FCA) -- summary under Canadian Manufacturing and Processing Profits

Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits
only operations significantly changing goods' character are "manufacturing" or "processing"

In finding that a corporation which assembled and installed exhaust systems in automobiles was not engaged in manufacturing ("producing for sale...

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Words and Phrases
manufacturing processing