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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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. 7-942949 -

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Cost of capital

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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Normally

Rental Cost

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

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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

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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