Excise Tax Act — E-15 273.1
 service of processing, storing or distributing tangible personal property of another person if the property, or all the products resulting from that processing, as the case may be, are exported, after the processing in Canada, if any, by the particular person is complete, without being consumed, used, transformed or further processed, manufactured or produced in Canada by any person other than the particular person except to the extent reasonably necessary or incidental to the transportation of that property or those products. ( recettes d’exportation ) export revenue percentage of a person for a year means the proportion (expressed as a percentage) that the person’s export revenue for the year is of the person’s specified total revenue for the year. ( pourcentage de recettes d’exportation ) finished inventory of a person means property of the person (other than capital property) that is in the state at which it is intended to be sold by the person, or to be used by the person as added property, in the course of a business carried on by the person. ( stocks finis ) labelling includes marking, tagging and ticketing. ( étiquetage ) packing includes unpacking, repacking, packaging and repackaging. ( emballage ) processing includes adjusting, altering, assembling and any basic service. ( traitement ) specified total revenue of a person for a fiscal year of the person means the total of all amounts each of which is consideration, included in determining the income from a business of the person for the year, for a supply made by the person (or that would be made by the person but for any provision of this Part that deems the supply to be made by another person), other than (a) a supply of a service in respect of property that the person neither imports nor obtains physical possession of in Canada for the purpose of providing the service; (b) a supply by way of sale of particular property that the person acquires for the purpose of selling the particular property (or selling other property to which the particular property has been added or with which the particular property has been combined) for consideration but that is neither acquired in Canada nor imported by the person; (c) a supply by way of sale of added property that the person acquires for the purpose of processing tangible personal property that the person neither imports nor obtains physical possession of in Canada; and (d) a supply by way of sale of capital property of the person. ( recettes totales déterminées ) substantial alteration of property by a person, in respect of a fiscal year of the person, means (a) manufacturing or producing, or engaging another person to manufacture or produce, property (other than capital property of the person) at any time in the year in the course of a business carried on by the person; or (b) any processing undertaken by or for the person during the year to bring property of the person to a state at which the property or the product of that processing is finished inventory of the person, if (i) the person’s percentage value added attributable to non-basic services in respect of finished inventory of the person for the year exceeds 10%, and (ii) the person’s percentage total value added in respect of finished inventory of the person for the year exceeds 20%. ( modification sensible ) Value added attributable to non-basic services in respect of finished inventory (2) A person’s percentage value added attributable to non-basic services in respect of finished inventory of the person for a fiscal year of the person is the amount (expressed as a percentage) determined by the formula A/B where A is the total of all amounts each of which (a) is part of the total cost to the person of all property that was finished inventory of the person supplied, or used as added property, by the person during the year, and (b) is reasonably attributable to (i) salary, wages or other remuneration paid or payable to employees of the person, excluding any amou