PSC Elstow Research Farm Inc v. The Queen, 2009 DTC 168, 2008 TCC 694 -- summary under Subsection 127(19)

By services, 28 November, 2015

Research grants received by the parent of the taxpayer that had nothing to do with its research facility did not reduce the taxpayer's qualified expenditures (whereas it was accepted that research grants received by the parent that were then received from the parent by the taxpayer so reduced its qualified expenditures).

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