Abstract: . . .  representing 30% of eligible short-term rental costs of such facilities for a period beginning on March 31, 2004, and ending five years after the effective date of the eligibility attestation relating to carrying out specified activities. A corporation that before June 12, 2003, held an eligibility attestation for carrying out an innovative project in a CDB will continue to benefit from this tax credit at the rate of 40%, provided that it continues to carry out its innovative project and that it meets the requirements of this measure as established prior to March 12, 2003, which included rules regarding control of a corporation. Page 8 8 Interaction with Other . . .
. . .  Lévis A specialized facility of the Centre collégial de transfert en biotechnologie (Transbiotech), used in the field of biotechnology and located in Lévis. A specialized facility in the department of chemistry and biology at Cégep de Lévis-Lauzon, including exclusively the chemistry and biology laboratories, used in the field of biotechnology and located in Lévis. The term “eligible rental expenses” refers to expenses attributable to the rental of eligible facilities, including expenses attributable to property that is consumed in connection with the use of the facilities and that is essential to such use, as well as expenses related to services attributable to an operator, . . .
. . .  Centre hospitalier universitaire de Sherbrooke (CHUS), used in the field of biotechnology and located on the CHUS site. For the CDB in Saint-Hyacinthe A specialized facility of Cintech agroalimentaire, used in the field of biotechnology and located in the City of Saint-Hyacinthe. A specialized facility of the Food Research and Development Centre (FRDC), used in the field of biotechnology and located in the City of Saint-Hyacinthe. A specialized facility of Institut de biotechnologie vétérinaire et alimentaire (IBVA), used in the field of biotechnology and located in the City of Saint-Hyacinthe. For the CDB in Lévis A specialized facility of the . . .
. . .  1 CDB S Biotechnology Development Centres Biotechnology development centres (CDBs) were established to bring businesses together at designated sites, to encourage the start-up and growth of businesses carrying out activities involving biotechnology innovation, to foster the creation of scientific research networks maximizing synergy and cooperation, and to provide these businesses with facilities adapted to their needs. . . .
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