translate English to French: The appellant's position is that there is a production process involved in a necessary improvement of soil that is required to meet contract specifications for most work activities involved in a road-construction project and that these improvements constitute manufacture or production of goods for the purposes of the Act.
L'appelante estime que le conditionnement du sol requis pour respecter les exigences des marchés conclus pour la plupart des travaux exécutés dans le cadre de la construction d'une route constitue un processus de fabrication ou de production de marchandises aux termes de la Loi.