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I-3 - Taxation Act

Section 230.0.0.5
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230.0.0.5. If a taxpayer has not filed the prescribed form that was required to be filed in respect of an expenditure in accordance with section 230.0.0.4.1, for the purposes of this Part, the expenditure is deemed not to be an expenditure on or in respect of scientific research and experimental development.
1996, c. 39, s. 61; 1997, c. 31, s. 34; 2000, c. 5, s. 59.
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