Income Tax Folio S4-F15-C1, Manufacturing and Processing

Income Tax Folio S4-F15-C1, Manufacturing and Processing Series 4: Businesses Folio 15: Manufacturing and Research & Development Chapter 1: Manufacturing and Processing Summary Section 125.1 provides for the taxation of corporations at a reduced rate on their Canadian manufacturing and processing profits. This takes the form of a deduction from Part I tax otherwise payable and is an amount […]

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