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I-3 - Taxation Act
Section 1029.8.9.0.1.2
Disposition versions
1029.8.9.0.1.2. (Repealed).
2000, c. 39, s. 126; 2001, c. 53, s. 219; 2021, c. 362021, c. 36, s. 1051.
1029.8.9.0.1.2. For the purposes of Division II.1, where, in relation to a university research contract or an eligible 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 university entity, eligible public research centre or eligible research consortium, that is a party to the contract, in this section referred to as “the contractor”, and the application for an advance ruling relating to that contract establishes that the contractor is directly undertaking substantially all of the scientific research and experimental development and retains general control over the performance of the contract, the scientific research and experimental development undertaken by the particular person is deemed to be undertaken directly by the contractor.
