,canada ,cu/oms #a & ,rev5ue ,ag5cy ,m ,ways 6,s]ve ,y6 ,9come ,tax ,te*nical ,news ,numb] #bc ,june #ah1 #bjjb ,9 ,? ,issue ,li/ ( 8approv$0 5tities =! purpose ( sci5tific rese>* & exp]i;tal develop;t ,-put] s(tw>e ,! ,9come ,tax ,te*nical ,news is produc$ 0! ,policy & ,legisl,n ,bran*4 ,x is provid$ = 9=m,n purposes only & does n replace ! law4 ,if y h any -;ts or su7es;ns ab ! matt]s 4cuss$ 9 ? public,n1 pl1se s5d !m to3 #a  ,te*nical news a#a ,manag]1 ,te*nical ,public,ns & ,projects ,sec;n ,9come ,tax ,rul+s ,directorate ,policy & ,legisl,n ,bran* ,canada ,cu/oms & ,rev5ue ,ag5cy ,ottawa ,,on ,k#a;,a #j;,l#e ,! ,9come ,tax ,te*nical ,news c 2 f.d on ! ,canada ,cu/oms & ,rev5ue ,ag5cy ,9t]net site at _+www.ccra.gc.ca_: ,li/ ( 8,approv$0 ,5tities =! ,purpose ( ,sci5tific ,rese>* & ,exp]i;tal ,develop;t ,5tities t >e 5gag$ 9 c>ry+ on sci5tific rese>* & exp]i;tal develop;t 7,,sr&,,ed7 may apply 6be grant$ ! /atus ( an 8approv$0 associ,n or rese>* 9/itute "u ! ,9come ,tax ,act 7! ,act74 ,g5],y1 ! approv$ /atus ( an 5t;y may 5title a taxpay] 6c]ta9 tax 9c5tives 9 respect ( pay;ts made 0! taxpay] 6! approv$ 5t;y 6be us$ = ,,sr&,,ed4 #b  ,li/ ( 8,appov$0 5tities b#a ,! curr5t v].n ( ,9t]pret,n ,bullet9 ,,it-#aea1 ,sci5tific ,rese>* & ,exp]i;tal ,develop;t ,exp5ditures1 4cusses ! mann] 9 : an 5t;y may apply = 8approv$0 /atus &! availabil;y (! tax 9c5tives1 9clud+ ! 9ve/;t tax cr$it1 9 respect ( ,,sr&,,ed exp5ditures 9curr$ 0a taxpay]4 ,! 9=m,n 9 respect ( an applic,n = 8approv$0 /atus &! subsequ5t grant+ ( approval is 3sid]$ 6be 3fid5tial4 ,g5],y1 ! rules "u sec;n #bda (! ,act tr1t taxpay] 9=m,n z 3fid5tial & d n p]mit ! ,canada ,cu/oms & ,rev5ue ,ag5cy 7,,ccra7 6provide 9=m,n 9 respect (a taxpay] 6ano!r p]son4 ,s* 3fid5tial;y provi.ns wd preclude provid+ a public li/ (! 5tities t h be5 grant$ 8approv$0 /atus4 ,h["e1 subsec;n #bda7#e7 (! ,act p]mits 9=m,n reg>d+ a taxpay] 6be provid$ 6a p]son )! 3s5t (! taxpay]4 ,9 response 6num]\s reque/s 6id5tify publicly ! univ]sities1 colleges1 associ,ns1 rese>* 9/itutes & simil> #c  ,li/ ( 8,appov$0 5tities c#a 9/itu;ns t h be5 8approv$0 =! purposes ( subsec;n #cg7#g7 & clauses #cg7#a77a77;ii77,a7 & 7,b7 (! ,act1 ! ,,ccra is n[ a# 6publi% ! atta*$ li/ ( s* approv$ 5tities t h giv5 _! 3s5t pursuant 6subsec;n #bda7#e7 (! ,act4 ,approv$ 5tities t h 3s5t$ 6be publicly id5tifi$ ,alb]ta ,rese>* ,c\ncil1 ,$monton1 ,alb]ta ,canadian ,>?ritis ,net"w1 ,toronto1 ,ont>io ,centre des technologies du gaz naturel 7,qu@ebec7 ,inc41 ,montr@eal1 ,quebec ,c5tre = ,cold ,oc1n ,res\rces ,5g9e]+1 ,memorial ,univ]s;y ( ,newf.dl&1 ,/4 ,john's1 ,newf.dl& ,*n's ,hospital ( ,ea/]n ,ont>io 7,,cheo7 ,rese>* ,9/itute ,tru/1 ,ottawa1 ,ont>io #d  ,li/ ( 8,appov$0 5tities d#a ,g5esis ,rese>* ,f.d,n1 ,toronto1 ,ont>io ,h>v>d ,univ]s;y1 ,m>yl&1 ,u4,s4,a4 --------------------------------------#b ,! ,john ,p4 ,rob>ts ,rese>* ,9/itute1 ,london1 ,ont>io ,london ,h1l? ,sci;es ,c5tre ,rese>* ,9c41 ,london1 ,ont>io ,mc,gill ,univ]s;y-,montr1l ,*n's ,hospital ,rese>* ,9/itute1 ,montr@eal1 ,quebec ,n,nal ,rese>* ,c\ncil ( ,canada1 ,ottawa1 ,ont>io ,ottawa ,h1l? ,rese>* ,9/itute1 ,ottawa1 ,ont>io ,rese>* ,bran*1 ,agriculture & ,agri- ,food ,canada1 ,ottawa1 ,ont>io ,! ,>?ritis ,rese>* ,c5tre ,society ( ,canada1 ,vanc\v]1 ,briti% ,columbia ,! ,lawson ,rese>* ,9/itute1 ,london1 ,ont>io ,toronto ,hospital ,rese>* ,9/itute1 ,toronto1 ,ont>io #e  ,li/ ( 8,appov$0 5tities a#b ,univ]s;y ( ,nor? ,dakota1 ,nor? ,dakota1 ,u4,s4,a4 ,vet]9>y ,9fecti\s ,41se ,organiz,n1 ,univ]s;y ( ,saskat*ewan1 ,saskat*ewan #a ,note3 ,=a curr5t li/ ( approv$ 5tities t h 3s5t$ 6be publicly id5tifi$1 see ! app5dix 6! curr5t v].n ( ,,it-#aea1 ,sci5tific ,rese>* & ,exp]i;tal ,develop;t ,exp5ditures4 #a ,a4$ on ,may #ad1 #bjjc ,-put] ,s(tw>e ,9 ! ,-;t>y on ,>ticle #ab (! ,,oecd ,model ,tax ,3v5;n on ,9come & ,capital 7,april #bi1 #bjjj 3d5s$ v].n7 3c]n+ ! tax,n ( royalties1 at p>agraph #bg1 ,canada has an obs]v,n t /ates3 ,canada does n ad"h 6p>agraphs #ad "? #ad.c4 ,9 ,canada1 pay;ts 0a us] #f  ,-put] s(tw>e b#b ( -put] s(tw>e pursuant 6a 3tract t requires t ! s\rce code or program 2 kept 3fid5tial1 >e pay;ts =! use (a secret =mula or process & ?us >e royalties )9 ! m1n+ ( p>agraph #b (! >ticle4 ,on ,m>* #bh1 #bjjb1 ! ,de"p;t ( ,f9.e 9=m$ ! ,,oecd t ,canada is remov+ ? obs]v,n4 ,acly1 z ( ,m>* #bh1 #bjjb1 =! purposes ( ,canada's ,9come ,tax ,3v5;ns1 subject 6! excep;nal cases describ$ 9 p>agraph #ad.c (! -;t>y on ,>ticle #ab1 ! ,,ccra w no l;g] view s* a pay;t z a pay;t =a 8secret =mula0 &! ,,ccra w apply ? 9t]pret,n =! ,3v5;ns 9 =ce z ( ,m>* #bh1 #bjjb & subsequ5t ,3v5;ns t -e 96=ce af t date4 ,h["e1 ! ,,ccra does view s* a pay;t z a 8royalty0 ": ! def9i;n ( 8royalty0 9 ! "picul> ,3v5;n ref]s to 8pay;ts ''' =! use (1 or ! "r 6use ''' o!r 9tangi# prop]ty04 ,al1 ! ,,ccra 3t9ues 6be (! view t ,"p ,,xiii tax applies 6s* a #g  ,-put] s(tw>e c#b pay;t pursuant 6p>agraph #bab7#a77d7 ( ,canada's ,9come ,tax ,act 2c ! pay;t is a 8r5t1 royalty or simil> pay;t1 9clud+1 '''1 any pay;t 7;i7 =! use ( or =! "r 6use 9 ,canada any prop]ty ''' or o!r ?+ :at"e01 un.s ! pay;t is 9 respect ( :at ! ,,ccra ref]s 6z 8%r9kwrap0 s(tw>e or ! excep;n 9 subp>agraph #bab7#a77d77;vi7 applies4 #h