Industrial and Regional Development Regulations — 2
 of goods, products, commodities or wares unless the merchandising is an integral part of the operation by which they are created, fabricated, refined or made more marketable, (g) the growing, catching or harvesting of any natural or cultivated product of nature, (h) the extraction of minerals by any method or the processing of ores to form mineral concentrate, (i) the production of energy unless it is produced as an integral part of the operation by which goods, products, commodities or wares are created, fabricated, refined or made more marketable and unless the energy produced is used solely in such operation, (j) the operation of mixing concrete or asphalt if the results of the operation are primarily for the purpose of direct application in plastic form to roadway paving or for direct use in construction in metropolitan and surrounding areas, (k) any mobile manufacturing or processing operation, (l) construction work, (m) an operation that consists of repair work unless the work amounts to rebuilding, (n) an operation, the product of which is a fossil fuel, (o) the processing of hydrocarbons into initial petrochemical feedstock, or (p) an initial processing operation in a resource based industry, other than wood pulp processing, where the operation results in a product that is similar to, or substantially similar to, the natural state of the material being processed by the operation; ( affaire de fabrication ou de transformation ) participation loan [Revoked, SOR/84-902, s. 1] party includes an individual, partnership, association, cooperative or body corporate or any trustee or legal representative thereof but does not include a legal entity that is owned or controlled by the government of a country other than Canada unless the entity is likely to make a significant contribution to regional industrial development; ( partie ) repayable contribution means a contribution that is repayable in whole or in part at such time and on fulfilment of such conditions as the Minister may stipulate; ( contribution remboursable ) restructuring [Revoked, SOR/84-902, s. 1] tax credit means an investment tax credit as defined in subsection 127(9) of the Income Tax Act ; ( crédit d’impôt ) tourism operation [Revoked, SOR/84-902, s. 1] trade show means an event in Canada held for the purpose of encouraging business enterprises resident in Canada to (a) manufacture machinery or equipment, process products or develop technology not yet widely available from Canadian manufacturers, processors or developers of technology, or (b) purchase such machinery, equipment, products or technology from Canadian manufacturers, processors or developers; ( exposition commerciale ) unemployment insurance beneficiaries to population ratio means the ratio of (a) the number of recipients of unemployment insurance benefits, except for (i) recipients receiving illness, pregnancy or special severance benefits, (ii) recipients receiving benefits as self-employed fishermen, and (iii) recipients receiving benefits during a course or program referred to in subsection 39(1) of the Unemployment Insurance Act, 1971 , as provided by Statistics Canada on the basis of data supplied by the Canada Employment and Immigration Commission to (b) that portion of the population of the district that is from 15 to 64 years of age, as provided by Statistics Canada. ( indice des bénéficiaires de prestations d’assurance-chômage à la population ) SOR/84-902, s. 1