Regulation 5202

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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