Regulation 2900

Subsection 2900(2)

See Also

Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure)

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Words and Phrases
directly related
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2902 83

Consoltex Inc. v. The Queen, 97 DTC 724 (TCC)

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Administrative Policy

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages".

28 July 1992 Memorandum 921859 (April 1993 Access Letter, p. 151, ¶C180-136)

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23 April 1990 Memorandum (September 1990 Access Letter, ¶1412)

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18 December 1989 Memorandum (May 1990 Access Letter, ¶1212)

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87 C.R. - Q. 27

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) 21

IT-151R4 "Scientific Research and Experimental Development Expenditures"

Paragraph 2900(2)(b)

See Also

AG Shield Ltd. v. The Queen, 2017 TCC 68

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) individual shareholders could allocate all of their non-dividend earnings to SR&ED wages 168

Subsection 2900(4)

Administrative Policy

Prescribed Proxy Amount Policy 19 December 2012

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Subsection 2900(9)

Paragraph 2900(9)(c)

See Also

Oldcastle Building Products Canada Inc. v. The Queen, 2016 CCI 183

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Words and Phrases
bonus
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(9) - Paragraph 2900(9)(d) percentage of net sales was not based on profits 334
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) sales-based comepensation nonetheless directly related to SR&ED 422

Paragraph 2900(9)(d)

See Also

Oldcastle Building Products Canada Inc. v. The Queen, 2016 CCI 183

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