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TIERS PAYEUR [1 record]

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Record 1 1996-03-26

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
CONT

To address the special circumstances of contract R&D, the budget proposes that, in situations where a taxpayer payor contracts out its R&D to a non-arm's length party (performer), the qualified expenditures on which ITCs are earned will be restricted to the allowable SR&ED expenditures incurred by the performer.

Key term(s)
  • non-arm's-length party

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
CONT

Afin de tenir compte des circonstances spéciales qui entourent les contrats de R-D, le budget prévoit que, lorsqu'un contribuable le payeur octroie des contrats de R-D à un tiers avec lien de dépendance(l'exécutant), les seules dépenses admissibles aux crédits d’impôt à l'investissement seront les dépenses de RS&DE admissibles de l'exécutant.

Spanish

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