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Administrative Policy summary

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

SR & ED 95-03 "Claims for ISO 9000 Registration" -- summary under Scientific Research & Experimental Development

SR & ED 95-03 "Claims for ISO 9000 Registration"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 96-09 "Eligibility of Clinical Trials to Meet Regulatory Requirements" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-09 "Eligibility of Clinical Trials to Meet Regulatory Requirements"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work - Allowable SR&ED Expenditures". -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work- Allowable SR&ED Expenditures".-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

14 May 2019 IFA Conference – Stephanie Smith on MLI – GAAR and PPT -- summary under Article 7(1)

14 May 2019 IFA Conference Stephanie Smith on MLI GAAR and PPT-- summary under Article 7(1) Summary Under Tax Topics- Treaties- Multilateral Instrument- Article 7- Article 7(1) PPT applied 1st like any other Treaty benefit limitation rule, any remaining benefit subject to GAAR scrutiny Question: How to the GAAR and PPT interact? ... S. 4.1 of the ITCIA provides that “notwithstanding the provisions of a Convention the GAAR, applies to any benefit provided under the Convention.” ...
Administrative Policy summary

Application Policy SR & ED 96-01 "Reclassification of SR & ED Expenditures per Subsection 127(11.4)". -- summary under Subsection 127(11.4)

Application Policy SR & ED 96-01 "Reclassification of SR & ED Expenditures per Subsection 127(11.4)".-- summary under Subsection 127(11.4) Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(11.4) ...
Administrative Policy summary

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages". -- summary under Paragraph 37(8)(a)

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages".-- summary under Paragraph 37(8)(a) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(8)- Paragraph 37(8)(a) ...
Administrative Policy summary

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages". -- summary under Subsection 2900(2)

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages".-- summary under Subsection 2900(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 2900- Subsection 2900(2) ...

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