Temporary Income Tax Exemption for the Commercialization of Intellectual Property (courtesy translation)
CO-771.14-T
Form CO-771.14 must be filed by any corporation incorporated in Canada after March 19, 2009, and before April 1, 2014, that wishes to claim a temporary income tax exemption for the commercialization of intellectual property. In order to claim the exemption, the corporation must hold a qualification certificate issued by the Minister of Higher Education, Research, Science and Technology in respect of an eligible commercialization business.
The official version of this document is in French only. To access it, click français.
The courtesy translation of this document is available below for information purposes only.