I-3, r. 1 - Regulation respecting the Taxation Act

Section 230r1 Disposition versions

2012-09-01

230R1. For the purposes of subparagraph ii of subparagraphs a and b of the first paragraph of section 230 of the Act, the following expenditures are directly attributable to the prosecution of scientific research and experimental development:

(a)  the cost of materials consumed or processed in such prosecution of scientific research and experimental development;

(b)  where an employee directly undertakes, supervises or supports such prosecution of scientific research and experimental development, the part of the expenditure incurred for the employee’s salary or wages that may reasonably be considered to be related to that prosecution of scientific research and experimental development; and

(c)  other expenditures or any part thereof that is directly related to such prosecution of scientific research and experimental development and that would not have been incurred if that prosecution of scientific research and experimental development had not occurred.

s. 230R1; O.C. 1549-88, s. 7; O.C. 1707-97, s. 31; O.C. 1466-98, s. 126; O.C. 1470-2002, s. 31; O.C. 134-2009, s. 1.