Organization: Canada Revenue Agency
Year: 2021
Month: September
Request Number: A-2021-130236
Request Summary: All rulings pertaining to whether funds/contributions/etc. provided under either the Technology Partnerships Canada/Program for Strategic Industrial Projects or the Automotive Innovation Fund programs of Industry Canada are taxable, or constitute “government assistance” under section 127 of the Income Tax Act or whether they are taxable under paragraph 12(1)(x) of the Income Tax Act.
Disposition: Disclosed in part
Number of pages: 14