I-3 - Taxation Act

Full text
1029.8.9.0.2.1. For the purposes of this division,
(a)  the expenditures made by an eligible research consortium for scientific research and experimental development mean the expenditures referred to in subsection 1 of section 222, other than those described in section 1029.8.9.0.2.2, and must be determined as if section 230 were read without reference to subparagraph c of its first paragraph; and
(b)  scientific research and experimental development related to a business of a taxpayer, or of a partnership, who or which is a member of an eligible research consortium that is made by that consortium must be considered to be related to a business of the eligible research consortium.
2005, c. 23, s. 145; 2015, c. 21, s. 389.
1029.8.9.0.2.1. For the purposes of this division,
(a)  the expenditures made by an eligible research consortium for scientific research and experimental development mean the expenditures referred to in subsection 1 of section 222 or paragraph a of section 223, other than those described in section 1029.8.9.0.2.2, and must be determined as if section 230 were read without reference to subparagraph c of its first paragraph; and
(b)  scientific research and experimental development related to a business of a taxpayer, or of a partnership, who or which is a member of an eligible research consortium that is made by that consortium must be considered to be related to a business of the eligible research consortium.
2005, c. 23, s. 145.