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I-3 - Taxation Act
Section 230
Disposition versions
230. Expenditures on scientific research and experimental development include only
(a) in the cases referred to in section 226,
i. expenditures each of which was an expenditure incurred for and all or substantially all of which was attributable to the prosecution of scientific research and experimental development, and
ii. expenditures of a current nature that were directly attributable, as determined by regulation, to the prosecution of scientific research and experimental development;
(b) in cases other than those referred to in section 226, expenditures incurred by a taxpayer in a taxation year, other than a taxation year for which the taxpayer has elected under subparagraph c, each of which is
i. an expenditure of a current nature all or substantially all of which was attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, or
ii. an expenditure of a current nature directly attributable, as determined by regulation, to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, and
iii. (subparagraph repealed);
(c) in cases other than those referred to in section 226, where a taxpayer has elected in prescribed form and in accordance with section 230.0.0.4 for a taxation year, expenditures incurred by the taxpayer in the year each of which is
i. (subparagraph repealed);
ii. an expenditure of a current nature for the prosecution of scientific research and experimental development in Canada directly undertaken on behalf of the taxpayer,
iii. (subparagraph repealed);
iv. that portion of an expenditure incurred in respect of the salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, if all or substantially all of the employee's working time is spent on such scientific research and experimental development, that portion is deemed to be the amount of the expenditure, or
v. an expenditure incurred in relation to the cost of materials consumed or transformed in the prosecution of scientific research and experimental development carried on in Canada,
vi. (subparagraph repealed).
For greater certainty, it is understood that scientific research and experimental development relating to a business includes any scientific research and experimental development that may lead to or facilitate an extension of that business.
230. Expenditures on scientific research and experimental development include only
(a) in the cases referred to in section 226,
i. expenditures each of which was an expenditure incurred for and all or substantially all of which was attributable to the prosecution of scientific research and experimental development, and
ii. expenditures of a current nature that were directly attributable, as determined by regulation, to the prosecution of scientific research and experimental development;
(b) in cases other than those referred to in section 226, expenditures incurred by a taxpayer in a taxation year, other than a taxation year for which the taxpayer has elected under subparagraph c, each of which is
i. an expenditure of a current nature all or substantially all of which was attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, or
ii. an expenditure of a current nature directly attributable, as determined by regulation, to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, and
iii. (subparagraph repealed);
(c) in cases other than those referred to in section 226, where a taxpayer has elected in prescribed form and in accordance with section 230.0.0.4 for a taxation year, expenditures incurred by the taxpayer in the year each of which is
i. (subparagraph repealed);
ii. an expenditure of a current nature in respect of the prosecution of scientific research and experimental development in Canada directly undertaken on behalf of the taxpayer,
iii. (subparagraph repealed);
iv. that portion of an expenditure incurred in respect of the salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, if all or substantially all of the employee's working time is spent on such scientific research and experimental development, that portion is deemed to be the amount of the expenditure, or
v. an expenditure incurred in relation to the cost of materials consumed or transformed in the prosecution of scientific research and experimental development carried on in Canada,
vi. (subparagraph repealed).
For greater certainty, it is understood that scientific research and experimental development relating to a business includes any scientific research and experimental development that may lead to or facilitate an extension of that business.
230. Expenditures on scientific research and experimental development include only
(a) in the cases referred to in section 226,
i. expenditures each of which was an expenditure incurred for and all or substantially all of which was attributable to the prosecution of scientific research and experimental development, and
ii. expenditures of a current nature that were directly attributable, as determined by regulation, to the prosecution of scientific research and experimental development;
(b) in cases other than those referred to in section 226, expenditures incurred by a taxpayer in a taxation year, other than a taxation year for which the taxpayer has elected under subparagraph c, each of which is
i. an expenditure of a current nature all or substantially all of which was attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada,
ii. an expenditure of a current nature directly attributable, as determined by regulation, to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, or
iii. an expenditure of a capital nature that at the time it was incurred was for the provision of premises, facilities or equipment, where at that time it was intended
(1) that such premises, facilities or equipment would be used during all or substantially all of their operating time in their expected useful life for the prosecution of scientific research and experimental development carried on in Canada, or
(2) that all or substantially all of their value would be consumed in the prosecution of scientific research and experimental development carried on in Canada; and
(c) in cases other than those referred to in section 226, where a taxpayer has elected in prescribed form and in accordance with section 230.0.0.4 for a taxation year, expenditures incurred by the taxpayer in the year each of which is
i. an expenditure of a current nature for, and all or substantially all of which was attributable to, the lease of premises, facilities or equipment for the prosecution of scientific research and experimental development carried on in Canada, other than an expenditure in respect of general purpose office equipment or furniture,
ii. an expenditure for the prosecution of scientific research and experimental development carried on in Canada, directly undertaken on behalf of the taxpayer,
iii. an expenditure described in subparagraph iii of subparagraph b, other than an expenditure in respect of general purpose office equipment or furniture,
iv. that portion of an expenditure incurred in respect of the salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, if all or substantially all of the employee’s working time is spent on such scientific research and experimental development, that portion is deemed to be the amount of the expenditure,
v. an expenditure incurred in relation to the cost of materials consumed or transformed in the prosecution of scientific research and experimental development carried on in Canada, or
vi. one-half of any other expenditure of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development carried on in Canada, other than an expenditure in respect of general purpose office equipment or furniture.
For greater certainty, it is understood that scientific research and experimental development relating to a business includes any scientific research and experimental development that may lead to or facilitate an extension of that business.
230. Expenditures on scientific research and experimental development include only
(a) in the cases referred to in section 226,
i. expenditures each of which was an expenditure incurred for and all or substantially all of which was attributable to the prosecution of scientific research and experimental development, and
ii. expenditures of a current nature that were directly attributable, as determined by regulation, to the prosecution of scientific research and experimental development;
(b) in cases other than those referred to in section 226, expenditures incurred by a taxpayer in a taxation year, other than a taxation year for which the taxpayer has elected under subparagraph c, each of which is
i. an expenditure of a current nature all or substantially all of which was attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada,
ii. an expenditure of a current nature directly attributable, as determined by regulation, to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development carried on in Canada, or
iii. an expenditure of a capital nature that at the time it was incurred was for the provision of premises, facilities or equipment, where at that time it was intended
(1) that such premises, facilities or equipment would be used during all or substantially all of their operating time in their expected useful life for the prosecution of scientific research and experimental development carried on in Canada, or
(2) that all or substantially all of their value would be consumed in the prosecution of scientific research and experimental development carried on in Canada; and
(c) in cases other than those referred to in section 226, where a taxpayer has elected in prescribed form and in accordance with section 230.0.0.4 for a taxation year, expenditures incurred by the taxpayer in the year each of which is
i. an expenditure of a current nature for, and all or substantially all of which was attributable to, the lease of premises, facilities or equipment for the prosecution of scientific research and experimental development carried on in Canada, other than an expenditure in respect of general purpose office equipment or furniture,
ii. an expenditure for the prosecution of scientific research and experimental development carried on in Canada, directly undertaken on behalf of the taxpayer,
iii. an expenditure described in subparagraph iii of subparagraph b, other than an expenditure in respect of general purpose office equipment or furniture,
iv. that portion of an expenditure incurred in respect of the salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, if all or substantially all of the employee’s working time is spent on such scientific research and experimental development, that portion is deemed to be the amount of the expenditure,
v. an expenditure incurred in relation to the cost of materials consumed in the prosecution of scientific research and experimental development carried on in Canada, or
vi. one-half of any other expenditure of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development carried on in Canada, other than an expenditure in respect of general purpose office equipment or furniture.
For greater certainty, it is understood that scientific research and experimental development relating to a business includes any scientific research and experimental development that may lead to or facilitate an extension of that business.
