Aeronautic Development Corporation v. Canada, 2018 FCA 67 -- summary under Subsection 256(5.1) Full Title Aeronautic Development Corporation v. Canada, 2018 FCA 67 Summary UnderTax Topics - Income Tax Act - Section 256 - Subsection 256(5.1)non-resident exercised de facto control of mooted CCPC under a development agreement The taxpayer (“ADC”) was denied refundable SR&ED investment tax credits on the basis that a U.S. resident (Mr. Silva) and a U.S. corporation...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Words and Phrases supply contract Read more about Aeronautic Development Corporation v. Canada, 2018 FCA 67 -- summary under Subsection 256(5.1)
