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.
24(1) 5-920017
Franklyn S. Gillman
(613) 957-8953
Attention: 19(1)
March 31, 1992
Dear Sirs:
Re: Scientific Research and Experimental Development
This is in reply to your letter dated December 11, 1991 where in you submitted an application for the Research and Development Incentive Program as it would pertain to a software development project currently undertaken and completed by yourselves. Following a telephone conversation (Gillman/19(1)) on March 30, 1992, you explained that you were misinformed and do not require your submission to be reviewed at this time, as you stated that this would be done after you filed your Income Tax Returns for the applicable period.
During the above mentioned telephone conversation you expressed an interest in obtaining additional information with regards to the various incentives contained in the Income Tax Act for scientific research and experimental development. To this end we are enclosing a publication by Revenue Canada, Taxation (the "Department") which gives an overview of these tax incentives. We are also enclosing Interpretation Bulletin
IT-151R3 and Information Circular IC 86-4R2 which set out the Department's practises in more detail.
Should you have any further questions, please feel free to contact us at your convienence.
Yours truly,
ChiefMerchandising, Manufacturing,Partnerships and Trusts SectionRulings DirectorateLegislative and IntergovernmentalAffairs Branch
encl.
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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