Would moulds be included in Class 43 even though they are specifically described in para. (d) of Class 12? CRA responded:
Although moulds are specifically described in paragraph (d) of Class 12, it is our view that they could be included in Class 29 or Class 43, depending on when they were acquired and the facts of each particular situation. In order to be included in Class 29 or 43, as the case may be, the moulds must satisfy all the conditions, including having been acquired by the taxpayer for use directly or indirectly by the taxpayer in Canada primarily in the manufacture and processing of goods for sale or lease and normally be included in Class 8. Moulds could be considered to be structures that are manufacturing or processing machinery or equipment within the meaning of paragraph (a) of Class 8 depending on the facts of each particular situation.