Property acquired after December 3, 2018, that is a patent or a right to use patented information, a licence, a permit, know-how, a commercial secret or other similar property constituting knowledge and that:

• is property included in class 14 or class 44 or property that is incorporeal capital property;
• is used within a reasonable time after being acquired or after its development is completed;
• is used only in Québec and primarily in the course of carrying on a business for the period covering the process of implementing the innovation or invention;
• is not acquired by a person or a partnership with whom the purchaser is not dealing at arm's length.