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I-3 - Taxation Act

Section 206
Disposition versions

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206. Section 205 does not apply to a taxpayer for a taxation year if the taxpayer’s chief source of income for the year is a combination of farming and manufacturing or processing in Canada of goods for sale and all or substantially all output from all farming businesses carried on by the taxpayer is used in the manufacturing or processing.
1972, c. 23, s. 195; 2015, c. 36, s. 12.
206. For the purposes of this division, the Minister may determine that a taxpayer’s chief source of income for a taxation year is neither farming nor a combination of farming and some other source of income.
1972, c. 23, s. 195.
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