I-3 - Taxation Act

Section 1029.8.17 Disposition versions

2015-10-21

1029.8.17. In this division,

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.0.2)  (paragraph repealed);

(b.1)  “taxable supplier” in respect of an amount means

i.  a person resident in Canada,

ii.  a Canadian partnership, or

iii.  a person not resident in Canada, or a partnership that is not a Canadian partnership, where the amount is paid or payable by such person or partnership in the course of carrying on a business through an establishment in Canada;

(c)  “contract payment” means

i.  an amount paid or payable by a taxable supplier in respect of the amount, for scientific research and experimental development to the extent that the research and development has been undertaken for, or on behalf of, a person or partnership entitled to a deduction or a person or partnership that is carrying on a business in Canada and that would be entitled to a deduction if the person or partnership had an establishment in Québec, in respect of the amount under paragraph b or c of subsection 1 of section 222, or

ii.  an amount in respect of an expenditure of a current nature (within the meaning of section 230.0.0.1.1) of a taxpayer, other than a prescribed amount, payable by the Government of Canada or a provincial government, a municipality or other Canadian public authority or by a person exempt from tax under this Part by virtue of sections 980 to 985 and 985.23 to 999.1 for scientific research and experimental development to be performed for the authority or person, or on behalf of the authority or person,

iii.  (subparagraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 167; 1994, c. 22, s. 317; 1995, c. 1, s. 137; 1997, c. 31, s. 105; 2001, c. 51, s. 94; 2001, c. 53, s. 220; 2004, c. 21, s. 277; 2007, c. 12, s. 123; 2015, c. 21, s. 401.

2007-11-07

1029.8.17. In this division,

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  (paragraph repealed);

(b.0.2)  (paragraph repealed);

(b.1)  “taxable supplier” in respect of an amount means

i.  a person resident in Canada,

ii.  a Canadian partnership, or

iii.  a person not resident in Canada, or a partnership that is not a Canadian partnership, where the amount is paid or payable by such person or partnership in the course of carrying on a business through an establishment in Canada;

(c)  “contract payment” means

i.  an amount paid or payable by a taxable supplier in respect of the amount, for scientific research and experimental development to the extent that the research and development can reasonably be considered to have been undertaken for, or on behalf of, a person or partnership entitled to a deduction or a person or partnership carrying on a business in Canada and who would be entitled to a deduction if the person or partnership had an establishment in Québec, in respect of the amount under subsection 1 of section 222 by reason of the fact that the amount is a payment to which that subsection 1 first refers that is described in paragraph a of section 222.1 or by reason of the fact that the research and development is related to a business of the person or partnership and directly undertaken in Canada by, or on behalf of, the person or partnership;

ii.  an amount, other than a prescribed amount, payable by the Government of Canada or a provincial government, a municipality or other Canadian public authority or by a person exempt from tax under this Part by virtue of sections 980 to 985 and 985.23 to 999.1 for scientific research and experimental development to be performed for the authority or person, or on their behalf;

iii.  (subparagraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 167; 1994, c. 22, s. 317; 1995, c. 1, s. 137; 1997, c. 31, s. 105; 2001, c. 51, s. 94; 2001, c. 53, s. 220; 2004, c. 21, s. 277; 2007, c. 12, s. 123.

2006-03-01

1029.8.17. In this division,

(a)  (paragraph repealed);

(b)  (paragraph repealed);

(b.0.1)  “share with full voting rights” of the capital stock of a corporation means a share carrying a number of voting rights in the corporation, in all circumstances and regardless of the number of shares held, not lower than the number attached to any other share of the capital stock of that corporation;

(b.0.2)  “qualified financing” means, in respect of a scientific research and experimental development project or the carrying out of that project or in respect of a contract for work relating to scientific research and experimental development or the performance of that contract, an amount granted to a corporation under a loan made to it, as consideration for the issue by the corporation of a bond, debenture or similar obligation or as consideration for the issue by the corporation of a share of its capital stock, other than a share with full voting rights, provided that the terms of the loan, bond, debenture or share conferred upon the holder the right to convert that loan, bond, debenture or share into shares with full voting rights of the capital stock of the corporation;

(b.1)  “taxable supplier” in respect of an amount means

i.  a person resident in Canada,

ii.  a Canadian partnership, or

iii.  a person not resident in Canada, or a partnership that is not a Canadian partnership, where the amount is paid or payable by such person or partnership in the course of carrying on a business through an establishment in Canada;

(c)  “contract payment” means

i.  an amount paid or payable by a taxable supplier in respect of the amount, for scientific research and experimental development to the extent that the research and development can reasonably be considered to have been undertaken for, or on behalf of, a person or partnership entitled to a deduction or a person or partnership carrying on a business in Canada and who would be entitled to a deduction if the person or partnership had an establishment in Québec, in respect of the amount under subsection 1 of section 222 by reason of the fact that the amount is a payment to which that subsection 1 first refers that is described in paragraph a of section 222.1 or by reason of the fact that the research and development is related to a business of the person or partnership and directly undertaken in Canada by, or on behalf of, the person or partnership;

ii.  an amount, other than a prescribed amount, payable by the Government of Canada or a provincial government, a municipality or other Canadian public authority or by a person exempt from tax under this Part by virtue of sections 980 to 985 and 985.23 to 999.1 for scientific research and experimental development to be performed for the authority or person, or on their behalf;

iii.  (subparagraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 167; 1994, c. 22, s. 317; 1995, c. 1, s. 137; 1997, c. 31, s. 105; 2001, c. 51, s. 94; 2001, c. 53, s. 220; 2004, c. 21, s. 277.