New Application Policy Paper on Shared-Use-Equipment
Today the CRA released a new Application Policy Paper on Shared-Use-Equipment.
The purpose of this paper is to clarify the application of the rules for shared-use-equipment (SUE) and prescribed depreciable property (PDP) when administering the scientific research and experimental development (SR&ED) legislation under the Income Tax Act (the Act) and the Income Tax Regulations (the Regulations).
