Words and Phrases - "modify"

85
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2
32
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31 July 2023 Internal T.I. 2021-0876331I7 - SR&ED ITC Recapture Rules

cost included only the cost of trees and not the costs incurred in processing them

The taxpayer harvests trees, transforms then into logs, and feeds the logs into a new machine being tested for SR&ED purposes. The logs so used in...

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