Words and Phrases - "normally"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
39
p
81
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

7 December 1999 External T.I. 9924335 F - ACTIVITÉS DE FABRICATION ET TRANSFORMATION

Summary Under
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour
work normally done by contractors cannot qualify as cost of labour

Aco manufactured roll cores from raw materials it purchased. Aco sold the rollers to Bco, an associated corporation, which completed the...

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Words and Phrases
normally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits each associated corporation in the production chain could treat its transformative activities for sale to the next entity as qualifying/ Crown Tire generally preferred to Stowe-Woodward 253

Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024

Summary Under
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7)

Meaning of “normally”

2.63 The term normally is not defined for the purposes of subsection 402(7) of the Regulations. It is the CRA’s view...

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Words and Phrases
normally

S4-F15-C1 - Manufacturing and Processing

Summary Under
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(7)

Application of "normally"

1.27 ... The term normally means commonly, usually, or under normal or ordinary conditions. It would apply in cases...

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Words and Phrases
normally
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 5201 - Paragraph (a) 104
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 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

S4-F15-C1 - Manufacturing and Processing

Summary Under
Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Labour

1.25 ... The simplest method generally will be an analysis of the T4 slips. ... This will also be acceptable for many corporations whose tax years...

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Words and Phrases
normally
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 5201 - Paragraph (a) 104
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 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