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

Section 1086r25
Disposition versions

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1086R25. Where a partnership that carries on a business in Canada causes scientific research and experimental development to be undertaken on its behalf in Québec as part of a contract and makes an expenditure, as part of the contract, that is a portion of the consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of section 1029.8 of the Act, the partnership must transmit in writing, within 60 days following the end of its fiscal period during which the expenditure is made, to each taxpayer who is a member thereof at the end of that fiscal period, the information required by section 1029.8.0.0.1 of the Act in respect of that contract.
s. 1086R8.1.8; O.C. 1633-96, s. 36; O.C. 1707-97, s. 98; O.C. 1454-99, s. 56; O.C. 1451-2000, s. 53; O.C. 134-2009, s. 1.
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