We have a business income in construction industry, mostly subcontracting. I'm confused if we need to fill out section 3D in T2125. It indicates on CRA website that "Fill in this part if you have a business and your business buys goods for resale or makes goods for sale."Our company does not buy goods to resale or to make other goods for sale, we only buy supplies and materials that needed to generate our revenue. So, does it mean we should leave a part 3D blank and record the cost of materials and supplies in expense section? PLease help
