I-3 - Taxation Act

Section 222.1 Disposition versions

2015-10-21

222.1. (Repealed).

1993, c. 16, s. 106; 1997, c. 3, s. 71; 1997, c. 31, s. 29; 2015, c. 21, s. 136.

2006-03-01

222.1. The payment to which subsection 1 of section 222 first refers is

(a)  a payment made to a corporation resident in Canada to be used for scientific research and experimental development carried on in Canada that is related to a business of the taxpayer, where the taxpayer is entitled to exploit the results of that scientific research and experimental development; or

(b)  a payment, where the taxpayer is a corporation, made to an entity described in paragraph c of the said subsection 1, for scientific research and experimental development that is basic research or applied research carried on in Canada the primary purpose of which is the use of results therefrom by the taxpayer in conjunction with other scientific research and experimental development activities undertaken or to be undertaken by or on behalf of the taxpayer that relate to a business of the taxpayer, and that has the technological potential for application to other businesses of a type unrelated to that carried on by the taxpayer.

1993, c. 16, s. 106; 1997, c. 3, s. 71; 1997, c. 31, s. 29.