9406917 F, after referencing the position in IT-145R, para. 42 that various activities of a printing firm constituted manufacturing or processing, indicated that:
photocopying activities from a photocopier equipped with a computer and the activities of assembling photocopies with a flange constitute the manufacturing or processing of goods for sale.
After referring to Will-Kare and to the position in IT-145R on printing and publishing activities not being carried forward to Folio S4-F15-C1, CRA stated:
Consequently, considering the new case law, the cancellation of IT-145R and the technological progress of the last 25 years in the field of photocopying, we cannot confirm or deny that the position taken in the Interpretation continues to reflect the position of the CRA. If we had a specific file under study, we would have to do a complete re-analysis before making a decision.