Ontario Business Research Institute (OBRI) Tax Credit Rulings
Information Notice 6024 - The purpose of this notice is to inform corporations and their representatives that the Minister of Finance has directed that OBRI rulings no longer need to be obtained by qualifying corporations or a partnership of which it is a member under section 43.9 of the Corporations Tax Act in respect of contracts entered into after August 9, 2007.
Ontario Business Research Institute Tax Credit
Tax Legislation Bulletin 00-2 - This Bulletin describes the OBRI tax credit based on the rules contained in section 43.9 of the Corporations Tax Act (CTA) and Regulations 76/99 and 335/99 filed on February 25 and December 3, 1999 respectively, amending regulation 183 RRO 1990. The bulletin provides general guidelines on the OBRI tax credit. It is not a substitute for the legislation contained in section 43.9 of the CTA and Part XI of the regulations made under that Act.
To obtain the most current version of this document, visit ontario.ca/finance and enter 2294 in the find page field at the bottom of the webpage or contact the ministry at 1 866 668-8297 (1 800 263-7776 for teletypewriter).