Blacksmiths: Opticians;

Dentists; Portrait Photographers;
Dental Mechanics; Plumbers;

Prescription Druggists; Shoemakers;

Milliners;

Merchant tailors and dressmakers who manufacture only to
the order of each individual customer and who do not
sell their goods through agents, commission salesmen,
travellers or other dealers, or through a chain of three
or more of his own stores;

Manufacturers of show cards and signs
(i) made of non-durable materials, such as cardboard,

cotton or paper and
(ii) drawn or lettered by hand;

Cider Millers who produce cider for a customer from the

customer's apples.

APPENDIX IT
EXCISE TAX ACT - (Office Consolidation)
Section 32(1)

The tax imposed by section 30 does not apply to the sale or importation
of the articles mentioned in Schedule I.

Schedule A - Customs Tariff (referred to in Schedule I, Section 32(1)
of the Excise Tax Act).

Item

695 - Paintings in oil or water colours and pastels, valued at
less than twenty dollars each.

695a - Paintings, drawings and pastels by artists, all of the
foregoing when valued at not less than twenty dollars each,
paintings and sculptures by artists domiciled in Canada but
residing temporarily abroad for purposes of study, under
regulations by the Minister.

695b - Handmade drawings, sketches or designs, but not including

patterns, viz.: ~ drawings, sketches or designs of wearing
apparel, including boots and shoes, wall or floor coverin
and textile fabrics, when imported in single copies of eac

10. such drawing, sketch or design for use in the manufacturing