An ordinary trade of wholesale or retail distribution is not an excluded activity.

There are therefore two questions to be answered in determining whether the activities are outside the exclusion: is there a trade of wholesale or retail distribution and, if so, is it an ‘ordinary’ trade?

A trade of wholesale distribution is one where goods are offered and sold to persons for onward sale to the general public either in their current state or after processing. On the other hand, a trade of retail distribution is one where the goods are offered and sold directly to the general public for their use or consumption (ITA 2007, s. 304(3), (4)).

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