I-3 - Taxation Act

Section 1029.8.9.1.1 Disposition versions

2021-06-04

1029.8.9.1.1. (Repealed).

1993, c. 64, s. 150; 1997, c. 85, s. 330; 2006, c. 13, s. 101; 2021, c. 18, s. 106.

2006-06-13

1029.8.9.1.1. In the definition of “wages incurred” set out in section 1029.8.9.1 and for the purposes of section 1029.8.9.1.2, where scientific research and experimental development are undertaken as part of a pre-competitive research project and where no expenditure is incurred as salaries, wages or other remuneration, including bonuses, to remunerate the work of an individual, other than a trust, who is directly engaged in such scientific research and experimental development, an amount not exceeding an amount, reasonable in the circumstances, as wages that can reasonably be considered to relate to such work having regard to the time spent by the individual thereon is deemed to constitute an expenditure incurred as wages as part of the project.

1993, c. 64, s. 150; 1997, c. 85, s. 330; 2006, c. 13, s. 101.

2006-03-01

1029.8.9.1.1. In the definition of "wages incurred" set out in section 1029.8.9.1 and for the purposes of section 1029.8.9.1.2, where scientific research and experimental development are undertaken as part of a pre-competitive research project, a catalyst project or an environmental technology innovation project and where no expenditure is incurred as salaries, wages or other remuneration, including bonuses, to remunerate the work of an individual, other than a trust, who is directly engaged in such scientific research and experimental development, an amount not exceeding an amount, reasonable in the circumstances, as wages that can reasonably be considered to relate to such work having regard to the time spent by the individual thereon is deemed to constitute an expenditure incurred as wages as part of the project.

1993, c. 64, s. 150; 1997, c. 85, s. 330.