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I-3 - Taxation Act
Section 1175.28.0.7
Disposition versions
1175.28.0.7. The events to which section 1175.28.0.6 refers, in respect of a corporation, are the following:
(a) the application for legal protection in respect of a qualified intellectual property asset of the corporation is denied and that decision can no longer be appealed;
(b) the application for legal protection in respect of a qualified intellectual property asset of the corporation has not resulted in the issue of the relevant document by the competent authority within five years after the day on which the application was made, unless the corporation is able to show that the additional delays are not mainly attributable to it;
(c) the legal protection in respect of a qualified intellectual property asset of the corporation was invalidated in accordance with the procedure provided for in the relevant legislation; and
(d) a redetermination by the Minister reduces the expenditures referred to in subparagraphs e and f of the third paragraph of section 737.18.44 for the purpose of determining the amount deductible by the corporation under that section for a taxation year.
