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You should have no difficulty in deciding whether a trade consists of manufacturing goods or materials. Basically, it should consist of making things that are goods or materials. A factory will have a trade that consists of manufacturing goods or materials.

»Ê¹ÚÌåÓýappre is no statutory definition of manufacturing so you should give it its normal meaning. Manufacturing is the making of articles, especially in a factory. It also includes the assembly of goods from component parts manufactured somewhere else. For example, you should treat a computer assembly plant as manufacturing. A trade that consists of the manufacturing of goods or materials CA32212 is a qualifying trade.