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.
MR. READ'S OFFICE Y.S. 93-2262T
XXXXXXXXXX
Dear XXXXXXXXXX
The Honourable Otto Jelinek, Minister of National Revenue, has asked me to reply to your letter of April 8, 1993, concerning literature on tax benefits that may be derived from the promotion of scientific research and experimental development and Canadian owned businesses.
I regret that you are not able to attend the seminars held by the Montreal District Office on scientific research and experimental development. These seminars are ongoing and should you be able to attend any in the future, you may wish to contact Michele Lebreux of the Montreal District Office in this matter at (514) 496-1879. Meanwhile, I am forwarding the following material which includes the literature normally given at the seminar:
Scientific Research and Experimental Development
- Interpretation Bulletin, IT-151R3 - SR&ED Brochure - Information Circular, 86-4R2 - Supplement 1, Automotive Industry Application Paper - Supplement 2, Aerospace Industry Application Paper - News Release, No. 92-088 dated December 2, 1992
Canadian Business
Small Business Tax Seminar Kit Small Business Investment Tax Credit (Explanatory Notes) Interpretation Bulletin, IT-73R4 Interpretation Bulletin, IT-145R and Special Release thereto.
I wish to thank you for writing and hope that you will find the enclosed material helpful.
Yours truly,
R.J.L. Read Director GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch
Enclosures
May 7, 1993
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, 1993
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, 1993