I-3 - Taxation Act

Section 1029.8.9.0.2.1 Disposition versions

2015-10-21

1029.8.9.0.2.1. For the purposes of this division,

(a)  the expenditures made by an eligible research consortium for scientific research and experimental development mean the expenditures referred to in subsection 1 of section 222, other than those described in section 1029.8.9.0.2.2, and must be determined as if section 230 were read without reference to subparagraph c of its first paragraph; and

(b)  scientific research and experimental development related to a business of a taxpayer, or of a partnership, who or which is a member of an eligible research consortium that is made by that consortium must be considered to be related to a business of the eligible research consortium.

2005, c. 23, s. 145; 2015, c. 21, s. 389.

2006-03-01

1029.8.9.0.2.1. For the purposes of this division,

(a)  the expenditures made by an eligible research consortium for scientific research and experimental development mean the expenditures referred to in subsection 1 of section 222 or paragraph a of section 223, other than those described in section 1029.8.9.0.2.2, and must be determined as if section 230 were read without reference to subparagraph c of its first paragraph; and

(b)  scientific research and experimental development related to a business of a taxpayer, or of a partnership, who or which is a member of an eligible research consortium that is made by that consortium must be considered to be related to a business of the eligible research consortium.

2005, c. 23, s. 145.