5 January 2016 External T.I. 2013-0515771E5 F - Établissement semblable agréé -- summary under Clause 37(1)(a)(ii)(B)

CRA declined to approve the applicant as an "approved similar institution" for purposes of s. 37(1)(a)(ii)(B), on the basis that its

activities are specifically excluded from the definition of "SR&ED" [under ss. (e) to (k)] such as XXXXXXXXXX as well as activities that do not constitute SR&ED as they do not relate to or support SR&ED activities.

Topics and taglines
Topic
Income Tax Act - s. 37(1)(a)(ii)(B)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
367185
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
367186
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