That is the regulations as stated in the towns amendments. I have a great idea. Contact the town, and ask them. The town considers packaging and shipping under value added. I am not wishing to be argumentative here but when the town clearly states what thier value added means that does not mean the federal government has the ability to re-write local ordinances. So you become the resident expert and you ask the town and post it here. The town clearly states it. As I said, wait until November 4th and all will be answered. HC does not determine what value added is as that falls under the Ontario Municipal Board and the Ontario Planning Act, Section 41.