Words and Phrases - "manufacturing or processing"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate

Summary Under
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(d)
prototype testing services not manufacturing

A foreign affiliate of a Canadian manufacturing company (the taxpayer) provided services to the taxpayer of testing prototypes (manufactured by...

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Words and Phrases
manufacturing or processing
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(b) prototype testing services not directly related to sales of improved product 189