Continental Lime Ltd. v. R, 99 DTC 1154, [1999] 3 CTC 2525 (TCC) -- summary under Paragraph (e)

By services, 28 November, 2015

The processing activities of the taxpayer in producing lime were held to include the transport of limestone from one of its quarries to its processing plant (the production of limestone was completed with the blasting of the rock) and the bagging of that portion of the lime that was not being sold in bulk.

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