Section 47 — Excise Tax Act: Deemed manufacturer of photographic prints, etc.

Where a person has, in Canada, processed exposed photographic film supplied by a customer to make a negative, transparency, photographic print or other photographic related good, produced or manufactured a negative, transparency, photographic print or other photographic related good from any good supplied by a customer, or sold a right to the processing, production or manufacture by him of goods described in paragraph (a) or (b), he shall, for the purposes of this Part, be deemed to be the producer or manufacturer of the negative, transparency, photographic print or other photographic related good, and the goods shall be deemed to be sold in the case mentioned in paragraph (a) or (b), at the time the goods are delivered to the customer, and in the case mentioned in paragraph (c), at the time the right is sold, and the charge made shall be deemed to be the sale price.