CRA considers SR&ED conducted by a manufacturing company to be manufacturing for enhanced CCA purposes
9 October 2014 - 2:08pm
Email this ContentCRA considers that a building used by a pharmaceutical company for SR&ED likely qualifies as being used in manufacturing or processing of goods for sale, as the SR&ED contributes to its business of selling manufactured pharmaceuticals. Accordingly, the building likely is eligible for the additional 6% CCA provided by Reg. 1100(1)(a.1).
Neal Armstrong. Summary of 9 September 2014 T.I. 2014-0530631E5 F under Reg. 1100(1)(a.1).