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I-3, r. 1 - Regulation respecting the Taxation Act

Section 737.25r1
Disposition versions

Full text
737.25R1. For the purposes of subparagraph b of the first paragraph of section 737.25 of the Act, a prescribed activity is
(a)  an activity that consists in implementing a computer, telematic or office automation system, or a similar system, if such activity is the principal object of the contract referred to in that section;
(b)  a scientific or technical services activity;
(c)  a management or administration activity related to an activity referred to in paragraph a or b, or in subparagraph b for the first paragraph of section 737.25 of the Act.
s. 737.25R1; O.C. 523-96, s. 16; O.C. 134-2009, s. 1.
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