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

Section 230r2
Disposition versions

Full text
230R2. For the purposes of subparagraph ii of subparagraph b of the first paragraph of section 230 of the Act, the following expenditures are directly attributable to the provision of premises, facilities or equipment for the prosecution of scientific research and experimental development:
(a)  the cost of the maintenance and upkeep of those premises, facilities or equipment; and
(b)  other expenditures or any part thereof that is directly related to such provision of premises, facilities or equipment and that would not have been incurred if those premises, facilities or equipment had not existed.
s. 230R2; O.C. 1549-88, s. 7; O.C. 1707-97, s. 32; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
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