Newaygo Forest Products Ltd. v. Min. of Rev. of Ontario, [1981] C.T.C 118 (SCO) -- summary under Qualified Property

By services, 28 November, 2015

Lumber sorting and stacking equipment was found to form part of the taxpayer's production line for the manufacture of lumber from logs, and thus fell within an exemption in the Retail Sales Tax Act (Ontario) for equipment purchased for manufacturing.

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