I-3 - Taxation Act

Section 1029.8.9 Disposition versions

2021-12-10

1029.8.9. (Repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117; 2011, c. 1, s. 59; 2010, c. 31, s. 89; 2011, c. 6, s. 185; 2015, c. 36, s. 86; 2021, c. 36, s. 105.

2015-12-04

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Minister regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, or to an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract, before a favourable advance ruling is given by the Minister regarding the contract, the amount so paid is, for the purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Minister regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Minister

i.  on or before the 90th day following the date on which the contract was entered into,

ii.  where the conditions of the fourth paragraph in respect of the application for an advance ruling are met, within three years following the date on which the contract was entered into, or

iii.  where the conditions of the fifth paragraph in respect of the application for an advance ruling are met, more than three years following the date on which the contract was entered into; and

(b)  the Minister has given a favourable ruling regarding the contract.

The conditions to which subparagraph ii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the 90th day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the 90th day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

The conditions to which subparagraph iii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, favourable advance ruling, qualification certificate, rate schedule, receipt or report within the time limit provided for in the first paragraph of section 1029.6.0.1.2 that applies to the taxpayer for a taxation year, so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II.5.1 to II.6.15 in respect of an expenditure incurred under the contract; and

(b)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the fourth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117; 2011, c. 1, s. 59; 2010, c. 31, s. 89; 2011, c. 6, s. 185; 2015, c. 36, s. 86.

2011-06-06

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Minister regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, or to an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract, before a favourable advance ruling is given by the Minister regarding the contract, the amount so paid is, for the purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Minister regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Minister

i.  on or before the 90th day following the date on which the contract was entered into,

ii.  where the conditions of the fourth paragraph in respect of the application for an advance ruling are met, within three years following the date on which the contract was entered into, or

iii.  where the conditions of the fifth paragraph in respect of the application for an advance ruling are met, more than three years following the date on which the contract was entered into; and

(b)  the Minister has given a favourable ruling regarding the contract.

The conditions to which subparagraph ii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the 90th day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the 90th day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

The conditions to which subparagraph iii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, advance ruling, qualification certificate, rate schedule, receipt or report on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year or, if applicable, within the time limit extended in accordance with the second paragraph of section 1029.6.0.1.2 or the second paragraph of section 36.0.1 of the Tax Administration Act (chapter A-6.002), so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II.5.1 to II.6.15 in respect of an expenditure incurred under the contract; and

(b)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the sixth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117; 2011, c. 1, s. 59; 2010, c. 31, s. 89; 2011, c. 6, s. 185.

2011-04-01

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Minister regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, or to an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract, before a favourable advance ruling is given by the Minister regarding the contract, the amount so paid is, for the purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Minister regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Minister

i.  on or before the 90th day following the date on which the contract was entered into,

ii.  where the conditions of the fourth paragraph in respect of the application for an advance ruling are met, within three years following the date on which the contract was entered into, or

iii.  where the conditions of the fifth paragraph in respect of the application for an advance ruling are met, more than three years following the date on which the contract was entered into; and

(b)  the Minister has given a favourable ruling regarding the contract.

The conditions to which subparagraph ii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the 90th day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the 90th day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

The conditions to which subparagraph iii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, advance ruling, qualification certificate, rate schedule, receipt or report on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II.5.1 to II.6.15 in respect of an expenditure incurred under the contract; and

(b)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the sixth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117; 2011, c. 1, s. 59; 2010, c. 31, s. 89.

2011-02-17

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Ministère du Revenu regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, or to an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract, before a favourable advance ruling is given by the Ministère du Revenu regarding the contract, the amount so paid is, for the purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Ministère du Revenu regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Ministère du Revenu

i.  on or before the 90th day following the date on which the contract was entered into,

ii.  where the conditions of the fourth paragraph in respect of the application for an advance ruling are met, within three years following the date on which the contract was entered into, or

iii.  where the conditions of the fifth paragraph in respect of the application for an advance ruling are met, more than three years following the date on which the contract was entered into; and

(b)  the Ministère du Revenu has given a favourable ruling regarding the contract.

The conditions to which subparagraph ii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the 90th day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the 90th day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

The conditions to which subparagraph iii of subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the taxpayer has filed with the Minister the prescribed form containing prescribed information and, if applicable, a copy of each agreement, certificate, advance ruling, qualification certificate, rate schedule, receipt or report on or before the day that is 12 months after the taxpayer’s filing-due date for a taxation year so as to be deemed to have paid an amount to the Minister for the year under any of Divisions II.5.1 to II.6.15 in respect of an expenditure incurred under the contract; and

(b)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the sixth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117; 2011, c. 1, s. 59.

2007-11-07

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Ministère du Revenu regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract before a favourable advance ruling is given by the Ministère du Revenu regarding the contract, the amount so paid is, for the sole purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Ministère du Revenu regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Ministère du Revenu on or before the ninetieth day following the date on which the contract was entered into or, where the conditions set out in the fourth paragraph in respect of the application for an advance ruling relating thereto are met, within three years following the date on which the contract was entered into; and

(b)  the Ministère du Revenu has given a favourable ruling regarding the contract.

The conditions to which subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the ninetieth day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the ninetieth day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the sixth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269; 2007, c. 12, s. 117.

2006-03-01

1029.8.9. A taxpayer shall not be deemed to have paid to the Minister an amount or his portion of an amount referred to in section 1029.8.6 or 1029.8.7 related to a university research contract entered into after 18 December 1987 or an eligible research contract unless a favourable advance ruling has been given by the Ministère du Revenu regarding the university research contract or the eligible research contract, as the case may be, to which the amount or that portion of an amount, as the case may be, is related, before any amount is paid, pursuant to the contract, to an eligible university entity, an eligible public research centre or an eligible research consortium, as the case may be.

Furthermore, where an amount or portion of an amount is related to two or more university research contracts or two or more eligible research contracts, the favourable advance ruling referred to in the first paragraph shall be made in respect of each contract to which the amount or portion of an amount, as the case may be, is related.

Where an amount has been paid to an eligible university entity pursuant to a university research contract, an eligible public research centre or an eligible research consortium, as the case may be, pursuant to an eligible research contract before a favourable advance ruling is given by the Ministère du Revenu regarding the contract, the amount so paid is, for the sole purposes of the first paragraph, deemed to have been paid after a favourable advance ruling was given by the Ministère du Revenu regarding the contract, if

(a)  an application for an advance ruling regarding the contract has been filed with the Ministère du Revenu on or before the ninetieth day following the date on which the contract was entered into or, where the conditions set out in the fourth paragraph in respect of the application for an advance ruling relating thereto are met, within three years following the date on which the contract was entered into; and

(b)  the Ministère du Revenu has given a favourable ruling regarding the contract.

The conditions to which subparagraph a of the third paragraph refers in respect of an application for an advance ruling regarding a university research contract or an eligible research contract entered into by a taxpayer are as follows:

(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the ninetieth day following the date on which the contract was entered into;

(b)  the application gives the reasons why it could not be filed on or before the ninetieth day following the date on which the contract was entered into; and

(c)  the Minister considers that the reasons put forward justify granting the application.

Where an amount is related to a university research contract entered into between a corporation and an eligible university entity and a university foundation has become surety for the corporation in respect of the payment of that amount, the application for an advance ruling relating to that contract shall demonstrate that the university foundation has so become surety for the corporation and that the requirements set out in subparagraphs a to d of the sixth paragraph of section 1029.8.19.2 in respect of the suretyship are met.

Where, in respect of a scientific research and experimental development project or in respect of the carrying out thereof, an amount or portion of an amount relates to an eligible research contract or a university research contract to which section 1029.8.19.3.1 applies, entered into between a corporation or a partnership of which the corporation is a member and an eligible public research centre or an eligible university entity, in this paragraph referred to as the "parties", the following rules apply:

(a)  the application for an advance ruling filed with the Ministère du Revenu regarding such a contract shall contain the following information:

i.  the amount of the contribution referred to in the third paragraph of that section 1029.8.19.3.1, and

ii.  the portion of the amount referred to in subparagraph i that, in relation to each contract entered into between the parties, is reasonably attributable to the scientific research and experimental development undertaken or to be undertaken by or on behalf of the corporation or the partnership of which the corporation is a member, in respect of the scientific research and experimental development project or in respect of the carrying out thereof; and

(b)  the corporation shall not be deemed to have paid to the Minister an amount or its share of an amount referred to in section 1029.8.6 or 1029.8.7 unless the favourable advance ruling of the Ministère du Revenu indicates that the objectives of Division II.1 have been complied with in respect of the scientific research and experimental development project or in respect of the carrying out thereof.

1989, c. 5, s. 213; 1990, c. 7, s. 160; 1992, c. 1, s. 171; 1993, c. 19, s. 102; 1995, c. 63, s. 135; 1997, c. 14, s. 195; 1997, c. 85, s. 248; 2000, c. 5, s. 248; 2002, c. 40, s. 106; 2004, c. 21, s. 269.