Income Tax Act — I-3.3 127
 three fiscal years immediately preceding and ending in the calendar year referred to in that paragraph. Further additions to investment tax credit (10.7) Where a taxpayer has in a particular taxation year repaid an amount of government assistance, non-government assistance or a contract payment that was applied to reduce (a) the amount of a qualified expenditure incurred by the taxpayer under paragraph 127(11.1)(c) for a preceding taxation year that began before 1996, (b) the prescribed proxy amount of the taxpayer under paragraph 127(11.1)(f) for a preceding taxation year that began before 1996, or (c) a qualified expenditure incurred by the taxpayer under any of subsections 127(18) to 127(20) for a preceding taxation year, there shall be added to the amount otherwise determined under subsection 127(10.1) in respect of the taxpayer for the particular year the amount, if any, by which (d) the amount that would have been determined under subsection 127(10.1) in respect of the taxpayer for that preceding year if subsections 127(11.1) and 127(18) to 127(20) had not applied in respect of the government assistance, non-government assistance or contract payment, as the case may be, to the extent of the amount so repaid, exceeds (e) the amount determined under subsection 127(10.1) in respect of the taxpayer for that preceding year. Further additions to investment tax credit (10.8) For the purposes of paragraph (e.1) of the definition investment tax credit in subsection 127(9), subsection 127(10.7) and paragraph 37(1)(c), an amount of government assistance, non-government assistance or a contract payment that (a) was applied to reduce (i) the capital cost to a taxpayer of a property under paragraph 127(11.1)(b), (ii) the amount of a qualified expenditure incurred by a taxpayer under paragraph 127(11.1)(c) for taxation years that began before 1996, (iii) the prescribed proxy amount of a taxpayer under paragraph 127(11.1)(f) for taxation years that began before 1996, or (iv) a qualified expenditure incurred by a taxpayer under any of subsections 127(18) to 127(20), (b) was not received by the taxpayer, and (c) ceased in a taxation year to be an amount that the taxpayer can reasonably be expected to receive, is deemed to be the amount of a repayment by the taxpayer in the year of the government assistance, non-government assistance or contract payment, as the case may be. Interpretation (11) For the purposes of the definitions qualified property and qualified resource property in subsection (9), (a) manufacturing or processing does not include any of the activities (i) referred to in any of paragraphs (a) to (e) and (g) to (i) of the definition manufacturing or processing in subsection 125.1(3), (ii) that would be referred to in paragraph (f) of that definition if that paragraph were read without reference to the expression “located in Canada”, (iii) that would be referred to in paragraph (j) of that definition if that paragraph were read without reference to the expression “in Canada”, or (iv) that would be referred to in paragraph (k) of that definition if the definition Canadian field processing in subsection 248(1) were read without reference to the expression “in Canada”; and (b) for greater certainty, the purposes referred to in paragraph (c) of the definition qualified property and paragraph (a) of the definition qualified resource property in subsection (9) do not include (i) storing (other than the storing of grain), shipping, selling or leasing finished goods, (ii) purchasing raw materials, (iii) administration, including clerical and personnel activities, (iv) purchase and resale operations, (v) data processing, or (vi) providing facilities for employees, including cafeterias, clinics and recreational facilities. Investment tax credit (11.1) For the purposes of the definition investment tax credit in subsection 127(9), (a) the capital cost to a taxpayer of a property shall be computed as if no amount were added thereto by vir