23 September 1998 Internal T.I. 9809087 - DEFINITION OF CANADA FOR SR&ED -- summary under Subsection 37(1)

For purposes of the SR&ED deduction and ITC, the term "Canada" does not include the area of water off the coastline of Canada outside the 12-nautical mile limit. Accordingly, SR&ED performed beyond that limit will not be eligible for the SR&ED tax credit.

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Extra import data
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