Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Dear Sirs:
Re: Request for Registration as an "Approved" Institute
This is in response to your letter of January 7, 1991 requesting the 24(1) be granted the status of an "npproved "dniversity/research institute under subsection 37(2) of the Income Tax Act.
In order to complete our consideration of this request we require the following:
1. A description and/or documentation of the Institute's activities or proposed activities, including a description of the staff and physical resources of the Institute.
2. Copies of documents which describe how the Institute is organized and empowered. This would include documents such as the charter, bylaws, trust declaration, information brochures, etc.
3. Other relevant information describing such matters as funding, arrangement for disbursing funds, business activities, research projects, other projects, significant contractual arrangement, teaching and training activities and arrangements for exploiting research results.
We will reply to your request as soon as we have completed our review of this additional information.
for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1991
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1991
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