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The work described in (a) above is considered to be a component part of the building, whereas (b) refers to work related to the machinery or equipment that is used for manufacturing or processing purposes and is not considered to be a component part of the structure. ... However, if the circumstances have subsequently changed and the activity can be considered, over a reasonable period, to be an integral part of the construction undertaking, the separate activity may be considered to have ceased at the beginning of that reasonable period, and the activity may be considered to be construction. ... The concrete is not considered finished goods until the removal from the mixer, but the actual placing of concrete on-site is, in general, considered to be construction. ¶ 8. ...

The work described in (a) above is considered to be a component part of the building, whereas (b) refers to work related to the machinery or equipment that is used for manufacturing or processing purposes and is not considered to be a component part of the structure. ... However, if the circumstances have subsequently changed and the activity can be considered, over a reasonable period, to be an integral part of the construction undertaking, the separate activity may be considered to have ceased at the beginning of that reasonable period, and the activity may be considered to be construction. ... The concrete is not considered finished goods until the removal from the mixer, but the actual placing of concrete on-site is, in general, considered to be construction. ¶ 8. ...

The work described in (a) above is considered to be a component part of the building, whereas (b) refers to work related to the machinery or equipment that is used for manufacturing or processing purposes and is not considered to be a component part of the structure. ... However, if the circumstances have subsequently changed and the activity can be considered, over a reasonable period, to be an integral part of the construction undertaking, the separate activity may be considered to have ceased at the beginning of that reasonable period, and the activity may be considered to be construction. ... The concrete is not considered finished goods until the removal from the mixer, but the actual placing of concrete on-site is, in general, considered to be construction. ¶ 8. ...

A person who blends distillate fuel oil (e.g., commercial diesel fuel) with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity will be considered a manufacturer or producer where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ... Since the fuel oil is actually used in an internal combustion engine of the compression-ignition type it is considered to be "diesel fuel" and subject to excise tax. ... The blending of distillate fuel oil with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity is considered to be manufacturing or producing where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ...

A person who blends distillate fuel oil (e.g., commercial diesel fuel) with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity will be considered a manufacturer or producer where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ... Since the fuel oil is actually used in an internal combustion engine of the compression-ignition type it is considered to be "diesel fuel" and subject to excise tax. ... The blending of distillate fuel oil with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity is considered to be manufacturing or producing where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ...

A person who blends distillate fuel oil (e.g., commercial diesel fuel) with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity will be considered a manufacturer or producer where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ... Since the fuel oil is actually used in an internal combustion engine of the compression-ignition type it is considered to be "diesel fuel" and subject to excise tax. ... The blending of distillate fuel oil with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity is considered to be manufacturing or producing where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ...

The appendix to this bulletin provides examples of situations which illustrate whether corporations meet the requirements to be considered a CCPC. ... A corporation resident in Canada that has a class of shares listed on a prescribed stock exchange in Canada is not considered to be a private corporation and, therefore, cannot be considered to be a CCPC. ... It discusses the conditions that a corporation must meet to be considered to be a CCPC and provides examples that show whether these conditions are met. ...

The appendix to this bulletin provides examples of situations which illustrate whether corporations meet the requirements to be considered a CCPC. ... A corporation resident in Canada that has a class of shares listed on a prescribed stock exchange in Canada is not considered to be a private corporation and, therefore, cannot be considered to be a CCPC. ... It discusses the conditions that a corporation must meet to be considered to be a CCPC and provides examples that show whether these conditions are met. ...

The appendix to this bulletin provides examples of situations which illustrate whether corporations meet the requirements to be considered a CCPC. ... A corporation resident in Canada that has a class of shares listed on a prescribed stock exchange in Canada is not considered to be a private corporation and, therefore, cannot be considered to be a CCPC. ... It discusses the conditions that a corporation must meet to be considered to be a CCPC and provides examples that show whether these conditions are met. ...

If a private foundation holds an annual golf tournament, is it considered to be carrying on a business? ... An annual golf tournament held by a charity is considered a fundraising event. ... If a company sponsors a hole by making a donation to a charity, is this considered a gift? ...