Pharma Coréalis Inc. v. Agence du revenu du Québec, 2023 QCCQ 156, aff'd 2025 QCCA 1346 -- summary under Class 29

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29
putting pharmaceutical companies’ drugs into capsules for clinical tests qualified as manufacturing for sale

The taxpayer (Coréalis) which, in addition to performing R&D services, entered into “service agreements” with pharmaceutical companies (the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
sale
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property - Paragraph (c) - Subparagraph (c)(i) putting drug companies' active ingredients into capsule form for clinical testing qualified as manufacturing for sale 289