771.14. Subject to section 771.15, a corporation is a corporation dedicated to the commercialization of intellectual property for a taxation year if(a) it was incorporated in Canada after 19 March 2009 and before 1 April 2014;
(b) it began to carry on an eligible commercialization business within 12 months after its incorporation;
(c) for the year and for each preceding taxation year, all or substantially all of its income is derived from an eligible business that is an eligible commercialization business;
(d) in the year and in each preceding taxation year, all or substantially all of the amounts received or to be received by the corporation on the disposition of capital property is derived from the disposition of capital property in the ordinary course of carrying on an eligible commercialization business;
(e) in the year and in each preceding taxation year, it did not carry on all or part of a business previously carried on by a person or partnership, unless the person or partnership did not carry on the business during more than 90 days;
(f) in the year and in each preceding taxation year, it did not dispose of all or substantially all of the property it used in carrying on an eligible commercialization business;
(g) it is not a corporation resulting from an amalgamation or a merger of several corporations;
(h) the year is comprised in whole or in part in the corporation’s exemption period (période d’exemption); and
(i) it encloses a copy of the certificate referred to in the definition of “eligible commercialization business” in the first paragraph of section 771.1 and the prescribed form containing prescribed information with the fiscal return it is required to file under section 1000 for the year.