Article: Science Fiction: Bagtech on CCPC Status and USAsAugust 22,
2012
In Bioartificial Gel Technologies Inc. c. La Reine (2012 CCI 120) (Bagtech), the TCC found that a unanimous shareholders' agreement (USA) caused a corporation to qualify as a CCPC, and thus to be eligible for the refundable SR & ED tax credit, ev...
Expertise: Taxation