Cintas Canada Ltd. v. R., 99 DTC 926, [1999] 3 CTC 2036 (TCC) -- summary under Canadian Manufacturing and Processing Profits

The taxpayer carried on a uniform rental business under which it agreed to lease uniforms to customers for a period generally of five years and, in that connection, would make alterations to affix identification tags and company crests and to wash and dry garments that it acquired for the lease. In finding that the taxpayer was processing goods for lease in Canada, O'Connor TCJ. found that these activities represented an operation of altering the form of the garments, making them more marketable.