Words and Phrases - "on behalf of"

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

13 April 2026 Internal T.I. 2025-1082711I7 - MEANING OF "ON BEHALF OF" IN SUBPARAGRAPH 37(1)(A)

Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(i.01)
s. 37(1)(a)(i.01) deduction was not available to a company that did not control the research and had no right to the results

In connection with a clinical study (the “Research”) undertaken for a pharmaceutical company (the “Sponsor”) at universities and hospitals...

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Words and Phrases
on behalf of