Imapro Corp. v. The Queen, 92 DTC 6487, [1992] 2 CTC 298 (FCTD) -- summary under Paragraph 37(8)(a)

47.3% of a multi-purpose building which was constructed for a computer graphics corporation was used exclusively by it for scientific research....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.