This is my cheat sheet for compiling Intel Thread Building Blocks (TBB) on Raspbian for the Pi v2 (ARMv7) and then compiling EmguCV with it:

# Download and unpack
wget https://www.threadingbuildingblocks.org/sites/default/files/software_releases/source/tbb43_20150611oss_src.tgz
tar xvf tbb43_20150611oss_src.tgz
cd tbb43_20150611oss

# Make flags from https://software.intel.com/en-us/forums/topic/500680
make tbb CXXFLAGS="-DTBB_USE_GCC_BUILTINS=1 -D__TBB_64BIT_ATOMICS=0"

Now the bins will have been created somewhere like

~/tbb43_20150611oss/build/linux_armv7_gcc_cc4.6_libc2.13_kernel3.18.11_release

Change into that folder and execute this script which will set the environment variables so the comiler will find our tbb binaries:

source tbbvars.sh

Now change to the emgucv root folder and copy the cmake line from $\platforms\raspbian\cmake_configure but set WITH_TBB=true:

cmake -DBUILD_TESTS:BOOL=FALSE -DBUILD_PERF_TESTS:BOOL=FALSE -DBUILD_opencv_apps:BOOL=FALSE -DBUILD_DOCS:BOOL=FALSE -DWITH_TBB:BOOL=TRUE -DWITH_OPENMP:BOOL=TRUE -DWITH_CUDA:BOOL=FALSE -DWITH_OPENCL:BOOL=FALSE -DWITH_IPP:BOOL=FALSE -DOPENCV_EXTRA_MODULES_PATH=opencv_contrib/modules -DBUILD_opencv_ts:BOOL=FALSE .

and finally lets build EmguCV/OpenCV executing make

Now we have a set of OpenCV binaries targeting TBB and the four cores of the Raspberry Pi 2!

Also see the August 2016 update for Raspberry Pi 3