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A taxpayer who contracts with another person in order that this person performs SR & ED on his behalf and who pursues no activities, other than (1) retaining the rights pertaining to any results from the SR & ED performed and (2) commercializing these rights or results, cannot be said to derive substantially all of his revenue from the prosecution of SR & ED carried out by him, within the meaning of paragraph 2902(a) of the Regulations. ... It is our view that revenue arising from the prosecution of SR & ED generally envisages the provision of scientific research for a fee or a sale of the know-how developed, i.e. the rights. Whether paragraph 37(7)(e) of the Act would apply in a particular case would depend on whether or not the taxpayer can be said to derive all or substantially all of his revenue from the prosecution of SR & ED. ...

31 October 1989 Income Tax Severed Letter AC58322- SR & ED- Approved Association or Research Institute R. Albert (613) 957-2098 19(1) October 31, 1989 Dear Sirs: Re: Subparagraph 37(1)(a)(ii) of the Income Tax Act (the "Act") We are writing in reply to your letter of July 7, 1989 and subsequent telephone discussion concerning the taxation implications of the provisions of subparagraph 37(1)(a)(ii) of the Act. 19(1) Clause 37(1)(a)(ii)(E) of the Act provides for the deduction of payments made to "an approved organization that makes payments to an association, institution or corporation described in any of clauses (A) to (C)" to be used for scientific research and experimental development ("SR & ED") carried on in Canada, related to a business of the taxpayer, and provided that the taxpayer is entitled to exploit the results of such SR & ED. ... The Assistant Deputy Minister of Revenue Canada, Taxation will grant approval to an association or an institute if it meets the following criteria: a) it has the facilities and personnel capable of carrying out SR & ED, b) it carries on only activities that are unquestionably SR & ED, c) the typical requirements for non-profit status are satisfied, such as no personal benefit to members, no control of other associations, satisfactory provisions for distribution of assets on dissolution, etc., d) the general public will be a beneficiary of the results of successful SR & ED, and e) the funding of the organization will be sufficient to ensure continued research by it. ...

POSITION ADOPTÉE: 2000 $ pour chaque année rachetée et comprend chaque année auprès d'un ancien employeur même si l'employé ne rachète qu'une portion des années après dudit employeur. ... Chaque année antérieure à 1996 dont les services ont été rachetées en partie ou en totalité est limité à 2 000 $. Un montant supplémentaire de 1 500 $ est disponible pour chaque année antérieure à 1989 que le particulier n'a pas racheté en partie ou en totalité. ...

23 February 1989 Income Tax Severed Letter 5-7409-   R. Albert (613) 957-2098 FEB 23 1989 Dear Sirs: Re: Scientific Research and Experimental Development ("SR & ED") Non-Government Assistance and Contract Payments We are responding to your November 30, 1988 request for an interpretation as to whether service fees payable by a foreign affiliate to a Canadian taxpayer would be considered as non-government assistance or a contract payment which would reduce the qualified expenditures made for purposes of calculating the investment tax credit ("I.T.C. ... The fee is determined by NRCo's share of the SR & ED expenditures incurred by Canco based on the ratio of NRCo's sales to worldwide related group sales, as in a typical cost-sharing arrangement. c) Canco retains all Canadians rights. NRCo has the exclusive right to use the results of the SR & ED worldwide, with the exception of Canada, at no additional charge. d) NRCo does not carry on business in Canada. ...

15 January 1993 Income Tax Severed Letter 9234212 F- Partnership & "Business Income" (HAA 4093-U5 Art 21) Unedited CRA Tags 212(1)(c), 210.2, Treaty U.S. ... You requested clarification of the following paragraph in our letter issued to you on October 19, 1992:      "Where the investment activities of the limited partnership constitute carrying on business, the charitable organization's share of business income therefrom would not be subject to paragraph 1 of Article XXI by virtue of paragraph 3 of that Article. ... It should be noted that the rate of withholding tax would be 15% regardless of the percentage ownership by the partnership of shares of the payer. 3.      ...

27 June 1989 Income Tax Severed Letter AC57919- Corpotation Qualifying as "Non-profit Corporation" for SR & ED 57919 C.R. ... Prior to the incorporation of a non-profit corporation for scientific research and experimental development, the Department is prepared to rule on whether or not the corporation when incorporated will be "constituted exclusively for the purpose of carrying on or promoting "SR & ED" for the purpose of paragraph 149(1)(j). ... However, the Department can provide an opinion, which is not binding on the Department, as to whether, based on the assumption that the corporation does qualify under paragraph 149(1)(j) of the Act, the payments made to the corporation by contributors will be deductible under subsection 37(1) of the Act if the taxpayer carries on a business in Canada, the payments are to be used for SR & ED carried on in Canada which is related to a business of the taxpayer, and the taxpayer is entitled to exploit the results of such SR & ED. ...

All copies are then to be sent to the RRSP issuer or RRIF carrier from which the property is to be transferred (the Transferor). • Part III of all copies is to be completed and signed by the Transferor who shall keep Copy 4 and send Copies 1, 2 and 3 to the Transferee along with the funds or property being transferred. • Part IV of Copies 1, 2 and 3 is to be completed and signed by the Transferee. ... DEFINITIONS • "Individual Plan No." and "Individual Fund No. ... This includes a duly appointed agent of such a person. • "RRIF carrier" means a person described in paragraph 146.3(1)(b). ...

7 June 1991 Income Tax Severed Letter- Acceptability of a Trust as a Health & Welfare Trust Unedited CRA Tags 6(1)(a), 15(1), 18(1)(a), 248(1) Subject: Draft Health & Welfare Trust This is in reply to your memorandum dated March 27, 1991 wherein you requested our comments as to the acceptability of the trust agreement as a Health & Welfare Trust. The following are our general comments and areas of concerns with respect to the draft Health & Welfare Trust agreement. HEALTH & WELFARE TRUSTS As stated in paragraph 6 of Interpretation Bulletin IT-85R2, to qualify for treatment as a health & welfare trust, (1) the funds of the trust cannot revert to the employer, (2) the employer's contributions to the fund must not exceed the amount required to provide the benefits, (3) the payments by the employer cannot be made on a voluntary or gratuitous basis, and (4) the trustee must act independently of the employer and the payments must be enforceable by the trustee should the employer decide not to make the payments required. ...

The following is a brief summary of the guideline: • The funder must be a principal in the new business to be carried on in the year. It must be legally possible for a funder to carry on such a business as a principal. • The funder must have rights to commercially exploit any resulting products and/or processes. However, a funder may license the right to use to another party in exchange for a share of gross or net revenue for an unlimited term or a term approximating the expected useful life of the resulting product or process. • The proportionate share of revenue to the funder must represent a reasonable expectation of profit. • The funder must not be guaranteed a return of his principal and/or revenue. ...

25 July 1989 Income Tax Severed Letter AC74066- Refundable Investment Tax Credit on SR & ED Expenditures- Qualifying Corporation July 25, 1989 W.A. ... Nanner Subject: Qualifying Corporation Subsection 127.1(2) of the Act File: 7-4066 We are writing in reply to your memorandum of June 26, 1989, wherein you requested our comments on whether the partners of a partnership that conducts scientific research and experimental development ("SR & ED") are entitled to the refundable investment tax credit ("RITC") in respect of the SR & ED expenditures meet the requirements of section 37 and subsection 127(9) of the Income Tax Act (the "Act") and that the partners are not "specified members" of the partnership as defined in section 248(1) of the Act. ... In our opinion, there is no RITC available under subparagraphs (a)(vi) and (vii) of the definition of RITC in respect of the SR & ED expenditures incurred by a partnership and allocated to a partner that is qualifying corporation. ...