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Regulation 5201 - Small Manufacturers’ Rule

Table of Contents

Regulation 5201 - Small Manufacturers’ Rule

Administrative Policy(1)

Administrative Policy

88 C.R. - Q.17

A corporation that is a member of a partnership may qualify for the "small manufacturer's rule".

Tax Topics

Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
- 0000-1999
- 2000-3999
- 4000-5999
  - Regulation 4600Qualified Property
  - Regulation 4700ELECTION IN RESPECT OF CERTAIN PROPERTY OWNED ON DECEMBER 31, 1971
  - Regulation 4801
  - Regulation 4802
  - Regulation 4803
  - Regulation 4900REGISTERED PLANS — INVESTMENTS
  - Regulation 4901Interpretation
  - Regulation 5000
  - Regulation 5001
  - Regulation 5100Deferred Income Plans, Investments in Small Business
  - Regulation 5102
  - Regulation 5201Small Manufacturers’ Rule
  - Regulation 5202Interpretation
  - Regulation 5300Individuals
  - Regulation 5301Corporations Under Part I of the Act
  - Regulation 5700Medical Expense Tax Credit
  - Regulation 5800Retention of Books and Records
  - Regulation 5901Order of Surplus Distributions
  - Regulation 5902Election in Respect of Capital Gains
  - Regulation 5903Deductible Loss
  - Regulation 5903.1
  - Regulation 5904Participating Percentage
  - Regulation 5905Special Rules
  - Regulation 5907Interpretation
  - Regulation 5908
- 6000-7999
- 8000-9999
- Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties

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