Words and Phrases - "produced"
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001
Customs Tariff legislation was in pari materia to the Excise Tax Act
After finding that marble slabs which were cut, reinforced and finished (through rough and fine polishing) were “goods produced or manufactured...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | finishing marble slabs was producing and likely also manufacturing | 309 |