9 February 2010 External T.I. 2009-0316561E5 F - Biens en immobilisations-RS&DE -- summary under Subsection 2900(11)

In a general response to a question in which there was a failure to provide cumulative use percentages, CRA stated:

[A]ssets used for SR&ED during the establishment phase of a commercial facility are [prescribed] unless they are used primarily during their useful life, or their value is consumed primarily, for SR&ED purposes.

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Income Tax Regulations - s. 2900(11)
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d7 import status
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603197
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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