I-3 - Taxation Act

Section 776.9 Disposition versions

2006-03-01

776.9. For the purposes of this Title, “scientific research and experimental development financing contract” means a contract in writing pursuant to which an amount is paid by a person to a corporation as consideration for the granting by the corporation to that person of an absolute or contingent right to receive income, other than interest or dividends.

1985, c. 25, s. 134; 1987, c. 67, s. 159; 1997, c. 3, s. 71.