1129.55. In this Part,
“eligible university entity” has the meaning assigned by paragraph f of section 1029.8.1;
“Minister” means the Minister of Revenue;
“qualified expenditure” has the meaning assigned by paragraph d.1 of section 1029.8.1;
“scientific research and experimental development” has the meaning assigned by subsections 2 to 4 of section 222;
“taxation year” has the meaning assigned by Part I;
“university foundation” has the meaning assigned by paragraph f.1 of section 1029.8.1;
“university research contract” has the meaning assigned by paragraph b of section 1029.8.1.
1997, c. 14, s. 268; 2000, c. 5, s. 289.