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I-3 - Taxation Act
Section 1029.8.1.1.2
Disposition versions
1029.8.1.1.2. For the purposes of paragraphs a.2 and b of section 1029.8.1, where, in relation to an eligible research contract or a university research contract, part of the scientific research and experimental development provided for in the contract is undertaken by a particular person, other than the eligible public research centre, the eligible research consortium or the eligible university entity, that is a party to the contract (in this section referred to as the “contractor”), the scientific research and experimental development undertaken by the particular person is deemed to be undertaken directly by the contractor if the contractor is directly undertaking substantially all of the scientific research and experimental development and retains general control over the performance of the contract.
