Regulation 2902

See Also

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

In finding that fees paid to an accounting firm to prepare investment tax credit claims in respect of scientific research undertaken by the...

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Words and Phrases
accounting fee

Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)

The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the...

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Words and Phrases
convention

Minicom Data Corp. v. The Queen, 92 DTC 1876, [1992] 2 CTC 2196 (TCC)

In finding that interest on a mortgage secured by a building which was used as the taxpayer's head office and principal place of business was a...

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Administrative Policy

31 May 1994 External T.I. 9413655 - INVESTMENT TAX CREDIT (SR&ED)

IT-331R, para. 24, does not explain when renovations will be so "significant" to result in the renovated equipment not being prescribed properly....

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8 June 1993 T.I. (Tax Window, No. 32, p. 18, ΒΆ2615)

After the confirmation of Finance that it was not intended that an election under s. 16.1 should cause equipment not to qualify for an investment...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 48

85 C.R. - Q.48

A partnership which intends to exploit technology developed by it will not ne considered to derive "all or substantially all" of its revenue from...

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84 C.R. - Q.41

Notwithstanding the "wholly attributable" requirement, where a specific area within a building is set aside exclusively for R&D for the...

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Articles

Katiya, "Proposed Changes to the SR&ED Program under the Income Tax Act", 1994 Canadian Tax Journal, No. 42, No. 2, p. 309.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) 0