Regulation 5202

Table of Contents

Regulation 5202 - Interpretation
Administrative Policy(1)
Adjusted Business Income
See Also(1)
Administrative Policy(2)
Cost of capital
Administrative Policy(1)
Normally
Rental Cost
Administrative Policy(1)
Cost of Labour
See Also(1)
Administrative Policy(1)
Cost of Manufacturing and Processing Capital
See Also(1)
Cost of Manufacturing and Processing Labour
Administrative Policy(1)
Qualified Activities
Cases(1)
See Also(1)
Administrative Policy(3)

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour 332
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7) 131
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost 113
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital 138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320

Adjusted Business Income

See Also

Irving Oil Ltd. v. The Queen, 2000 DTC 2164 (TCC)

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Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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11 April 1995 Internal T.I. 9429497 - ADJUBI - INTEREST INCOME

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Cost of capital

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour 332
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7) 131
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost 113
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320

Normally

Rental Cost

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour 332
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7) 131
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital 138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320

Cost of Labour

See Also

NRB Inc. v. The Queen, 93 DTC 295 (TCC)

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Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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Words and Phrases
normally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits 357
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (a) 70
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (b) 42
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (d) 49
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (h) 91
Tax Topics - Income Tax Regulations - Regulation 5201 - Paragraph (a) 104
Tax Topics - Income Tax Regulations - Regulation 5202 47
Tax Topics - Income Tax Regulations - Regulation 5202 - Adjusted Business Income 38
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7) 131
Tax Topics - Income Tax Regulations - Regulation 5202 - Rental Cost 113
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of capital 138
Tax Topics - Income Tax Regulations - Regulation 5202 - Qualified Activities 266
Tax Topics - Income Tax Regulations - Regulation 5200 89
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 320

Cost of Manufacturing and Processing Capital

See Also

D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA)

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Words and Phrases
directly
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning 25

Cost of Manufacturing and Processing Labour

Administrative Policy

9 October 1990 Memorandum (Tax Window, Prelim. No. 1, p. 23, ¶1030)

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Qualified Activities

Cases

St. Catharines Standard Ltd. v. The Queen, 78 DTC 6168, [1978] CTC 258 (FCTD)

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See Also

Lomex Inc. v. MNR, 92 DTC 2253 (TCC)

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Words and Phrases
directly

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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November 1991 Memorandum (Tax Window, No. 13, p. 13, ¶1578)

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91 CPTJ - Q.30

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