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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
930467
XXXXXXXXXX F.B. Fontaine
(416) 957-4364
Attention: XXXXXXXXXX
June 22, 1993
Dear Sirs:
Re: XXXXXXXXXX
This is in reply to your letter of February 9, 1993 wherein you requested that XXXXXXXXXX be designated as an "approved organization" pursuant to clause 37(1)(a)(ii)(E) of the Income Tax Act (the "Act").
XXXXXXXXXX
We regret that we are unable to comply with your request. Approval under clause 37(1)(a)(ii)(E) of the Act is intended to be restricted to the three granting councils, i.e. the Natural Sciences and Engineering Research Council, the Medical Research Council and the Social Sciences and Humanities Research Council which were specifically mentioned in the February 26, 1986 Budget Papers. You will note that each of the Councils receives core funding from the federal government for scientific research and experimental development. In addition, the federal government will match, dollar-for-dollar, any incremental funding received by the Councils from the private sector. With this in mind, our Department considers that any other organizations approved under this clause should be funded in the same manner.
As discussed previously with Ray Thompson, payments made to an organization that does not conduct scientific research may be eligible for deduction under subclause 37(1)(a)(ii)(C) of the Act, if, among other things, the organization is a non-profit corporation resident in Canada that promotes scientific research and experimental development within the meaning of paragraph 149(1)(j) of the Act. Based on information sent to you in reply to your facsimile transmission of November 6, 1992, you would be aware of the requirements under which a corporation may qualify as a paragraph 149(1)(j) corporation. However, should you require any further information in this regard, please do not hesitate to contact us.
Again, we regret that our reply could not be more favourable at this time.
Yours truly,
R.J.L. Read Director General Rulings Directorate Legislative and Intergovernmental Affairs Branch
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