Temporary Income Tax Exemption for the Commercialization of Intellectual Property (courtesy translation)

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.

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2017-01 version

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