Regulation 5201 - Small Manufacturers’ Rule

Table of Contents

Regulation 5201 - Small Manufacturers’ Rule
Administrative Policy(1)
Paragraph (a)
Administrative Policy(1)

Administrative Policy

88 C.R. - Q.17

A corporation that is a member of a partnership may qualify for the "small manufacturer's rule".

Paragraph (a)

Administrative Policy

S4-F15-C1 - Manufacturing and Processing

Application of "primarily"

1.21 ... [T]he term primarily as used in paragraph 5201(a) of the Regulations signifies principally or chiefly and...

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Words and Phrases
primarily
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 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 - 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

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