Regulation 5200

Table of Contents

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

Separation of qualifying and non-qualifying warehousing costs

1.43 [T]he costs of storing goods purchased for processing would have to be separated from those that are not (such as the storing of goods purchased only for resale). ...Since a 10% to 20% variance in the percentage of qualified warehousing labour and capital costs would not usually significantly affect the formula in section 5200 of the Regulations, it is not normally necessary that the taxpayer make elaborate calculations to separate qualified and non-qualified costs. ...