Meaning of "manufacturing" and "processing".

1.2 ... [T]he manufacture of goods normally involves the creation of something (for example, making...

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Separate processing operations of fishing corporation

1.11 ... [W]here substantial processing activities are carried out on board a vessel in...

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End of logging

1.12 ... [L]ogging does not include activities that take place after the delivery of the logs to a sawmill, pulp mill, plywood...

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Straddle plant excluded

1.14 The processing of natural gas at a straddle plant in Canada and the processing of natural gas in a plant in Canada...

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Electricity for own use not excluded

1.17 The production or processing of electrical energy or steam used directly or indirectly by taxpayers in...

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Application of "primarily"

1.21 ... [T]he term primarily as used in paragraph 5201(a) of the Regulations signifies principally or chiefly and...

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Flexible application of formula

1.22 ... Where a corporation can readily obtain information that is reasonably similar to that required by section...

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Partnership look-through

1.23 ... The definition includes the corporation's share of active business income from a partnership but does not...

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1.25 ... The simplest method generally will be an analysis of the T4 slips. ... This will also be acceptable for many corporations whose tax years...

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Application of "normally"

1.27 ... The term normally means commonly, usually, or under normal or ordinary conditions. It would apply in cases...

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Royalties included

1.30 Royalty payments are considered to qualify as rental costs under paragraph (b) of the definition of cost of capital in...

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Exclusion of double counting

1.32 A double counting problem occurs in a group of associated corporations where one corporation in the group...

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Line supervision: up to plant manager

1.35 The terms line supervision (a qualified activity) and administration (a non-qualified activity) may be...

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Separation of qualifying and non-qualifying warehousing costs

1.43 [T]he costs of storing goods purchased for processing would have to be...

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Meaning of used directly or indirectly

1.52 The phrase used directly or indirectly...includes any ancillary equipment such as furniture and...

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