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I-3 - Taxation Act

Section 230.0.0.7
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230.0.0.7. For the purposes of subparagraphs i, ii and iv of paragraph d of subsection 1 of section 222 and subparagraphs i and iii of paragraph b of section 230.0.0.2, an association, university, college, research institute or organization is considered to be recognized by the Minister where such entity qualifies as an eligible public research centre for the purposes of Division II.1 of Chapter III.1 of Title III of Book IX.
2021, c. 18, s. 32.
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