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.
5-941774
XXXXXXXXXX Franklyn S. Gillman
Attention: XXXXXXXXXX
August 5, 1994
Dear Sirs:
Re: Non-profit corporation for scientific research and experimental development
Paragraph 149(1)(j) of the Income Tax Act (the "Act")
This is in reply to your letters dated July 6 and 20, 1994 wherein you requested what information must be submitted to Revenue Canada Customs, Excise and Taxation for an advance income tax ruling to ascertain if a non-profit corporation meets the requirements of a non-profit corporation for scientific research and experimental development pursuant to paragraph 149(1)(j) of the Act (a "149(1)(j) corporation").
The determination of whether a corporation qualifies under paragraph 149(1)(j) of the Act is a question of fact which can only be made following a review of the activities of the corporation for the fiscal period for which it is seeking tax exempt status. The responsibility for such determination belongs to the District Offices.
If all the conditions required by paragraph 149(1)(j) of the Act are met, the corporation is automatically a 149(1)(j) corporation; an application for approval is not required nor does an approval to be a 149(1)(j) corporation exist.
We trust these comments will be of assistance.
Yours truly,
for Director
Manufacturing Industries,
Partnerships and Trusts Division
Rulings Directorate
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© Her Majesty the Queen in Right of Canada, 1994
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© Sa Majesté la Reine du Chef du Canada, 1994
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