Ontario Business-Research Institute Tax Credit

Tax Legislation Bulletin 00-2, January 2000

1. Introduction
2. Qualifying Corporation
   Corporation Connected to an ERI
   Specified Member
3. Eligible Research Institute
   Designations
   Definitions
   Funding of Organization
4. Eligible Contract
   Definition of Eligible Contract
   Transitional Rule
   Subcontracts
5. Qualified Expenditure Limit
6. Qualified Expenditures
   Contract Payments
       Government Assistance
       Contributions Received from an ERI
   Contribution
   Transactions in the Ordinary Course of Business
   Connected Employees
   Ineligible expenditures
7. Partnership
8. Advance Rulings
9. Refunds
   For Further Information
10. Appendix

1   Introduction

To foster world-class research institutions in Ontario and to promote partnerships between business and Ontario post-secondary educational institutions, the 1997 Ontario Budget introduced the Ontario Business-Research Institute (OBRI) Tax Credit.

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.

The OBRI tax credit provides a qualifying corporation with a 20 per cent refundable tax credit for scientific research and experimental development expenditures (SR&ED) incurred in Ontario under an eligible contract with an eligible research institute (ERI). With an annual $20 million cap on qualifying expenditures, the maximum tax credit a corporation or an associated group of corporations can claim is $4 million. Small businesses may claim the 20 per cent OBRI tax credit in addition to the 10 per cent Ontario Innovation Tax Credit for a combined tax credit of 30 per cent of qualifying expenditures.

2   QUALIFYING CORPORATION

A corporation will be a qualifying corporation in a taxation year if it:

1. carries on business in the taxation year through a permanent establishment in Ontario and is not exempt from tax under the CTA,
   
2. enters into, or is a member (other than a specified member) of a partnership that enters into an eligible contract with an ERI (see section 3 below),
   
3. is not connected (see below) to the ERI which carries out any part of the OBRI qualifying research,
   
4. is not controlled directly or indirectly at any time during the 24-month period before the eligible contract was entered into by:
   
   
   1. a trust, a beneficiary of which was an ERI that is a party to the eligible contract or which performed SR&ED under the eligible contract, or
      
   2. a corporation carrying on a personal services business.

(See CTA subsection 43.9(4)).

Corporation Connected to an ERI

A corporation is generally considered to be connected to an ERI if, at any time during the term of the contract or the 24-month period before the contract was entered into:

1. the ERI owns directly or indirectly shares of the corporation that carry more than 10 per cent of the voting rights of shares of the corporation or have a fair market value of more than 10 per cent of the fair market value of all the issued shares of the corporation;
   
2. the ERI and the corporation are members of the same partnership;
   
3. the ERI and the corporation do not deal at arm's length;
   
4. the ERI, alone or acting in concert with one or more other ERIs, controls the corporation directly or indirectly; or
   
5. a partnership in which the ERI is a member owns shares directly or indirectly in the corporation.

(See CTA subsection 43.9(5) and regulation subsection 1101(1)).

Specified Member

A specified member of a partnership is defined in subsection 248(1) of the Income Tax Act (Canada) (ITA). Generally speaking, a specified member is a partner who is not actively engaged in the partnership's business.

3   Eligible Research Institute

Designations

To obtain the OBRI tax credit, a qualifying corporation must enter into an eligible contract (see section 4) with an ERI.

Appendix 1 to this bulletin contains a list of organizations that the Minister of Finance has designated as an ERI. Other organizations must apply to the Minister of Finance to be designated as an ERI. Designation as an ERI will be effective until revoked by the Minister.

An organization or institute should obtain designation before entering into an eligible SR&ED contract. A corporation should ensure that the organization or institute has been designated before applying for an advance ruling with respect to a contract.

In applying to be designated as an ERI, the applicant should provide information to support its qualifications as an ERI. This information should include the following:

1. details regarding organizational and management structure;
   
2. working agreements and relationships with an Ontario university, college of applied arts and technology or hospital research institute;
   
3. its sources of funding;
   
4. scientific expertise and experience of key staff;
   
5. how the teaching staff from the hospital and students in the health professions or how the students, teaching staff or research fellows of an Ontario university or college of applied arts and technology actively participate in and receive educational benefits from the SR&ED activities;
   
6. the type of research facilities and services that are used to carry out their research activities;
   
7. a brief description (using non-technical language) of the type of research carried out and the type of research contracts signed with corporations;
   
8. the name of the person to contact to discuss the application for designation; and
   
9. any other information that could be pertinent to the application.

(See regulation subsections 1101((14) to (20)).

Definitions

An ERI is a public non-profit research facility described in one of the following paragraphs:

1. an Ontario university or Ontario college of applied arts and technology;
   
2. an Ontario Centre of Excellence or a Network of Centres of Excellence;
   
3. a non-profit organization that is an affiliated or federated college or university of an Ontario university;
   
4. a non-profit corporation for scientific research and experimental development defined in paragraph 149(1)(j) of the ITA, a registered charity defined in paragraph149(1)(f) of the ITA or a non-profit organization defined in paragraph 149(1)(l) of the ITA that:
   
   
   1. is affiliated with an Ontario university or college of applied arts and technology, has signed an exchange of information agreement with the institution and allows students, teaching staff and research fellows to participate in and receive educational benefits from the SR&ED activities carried on by the nonprofit corporation or organization;
      
   2. is capable of supporting and conducting SR&ED by having the appropriate facilities and services at its own or the university's or college's premises and by having qualified employees who have sufficient expertise and experience;
      
   3. is not primarily funded by businesses or industries operating in the private sector; and
      
   4. does not have any member that is a taxable corporation with more than ten per cent of the votes that may be cast by members, or does not have a single shareholder that is a taxable corporation who holds shares with more than ten per cent of the voting rights.
      
5. A non-profit organization that:
   
   
   1. is a non-profit corporation for SR&ED under paragraph 149(1)(j) of the ITA;
      
   2. makes all of its expenditures for SR&ED by way of payments to Ontario universities, Ontario colleges of applied art and technology, an Ontario Centre of Excellence, a Network of Centres of Excellence or a hospital research institute described in paragraph 6 below;
      
   3. has a board of directors that is appointed or elected only by the institutions mentioned in (b) above; and
      
   4. if it has share capital, all the shares of which are held by ERIs mentioned in (b) above.
      
6. A hospital research institute that:
   
   
   1. is an Ontario hospital listed in either of group A, D, H, or L in the schedule to Regulation 964, R.R.O. 1990, under the Public Hospitals Act or under section 32.1 of that Act; or
      
   2. is a non-profit corporation for scientific research and experimental development that is defined in paragraph 149(1)(j) of the ITA, a registered charity defined in paragraph 149(1)(f) of the ITA or a non-profit organization defined in paragraph 149(1)(l) of the ITA that is:
      
      
      1. affiliated with an Ontario hospital described in paragraph (a) above with which it has entered into an agreement so that teaching staff from the hospital and students in the health professions may actively participate in and receive educational benefits from the research activities;
         
      2. capable of supporting and conducting SR&ED by having the appropriate facilities and services at its own or the hospital's premises and by having qualified employees who have sufficient expertise and experience; and
         
      3. not primarily funded by private sector businesses or industries.

(See CTA subsection 43.9(29) eligible research institute and regulation subsections 1101(10), (11) and (12)).

Funding of the Organization

For the purposes of determining whether or not an organization is primarily funded by the private sector, the following types of payments made to the organization or corporation shall not be considered to be funding of the organization or corporation:

1. an unconditional donation or gift;
   
2. an amount that is a current or capital SR&ED expenditure to the payer described in paragraph 37(1)(a) and subparagraph 37(1)(b)(i) of the ITA; and
   
3. an amount advanced as a loan if the lender has the right to receive only payments on account of principal and interest at a commercially reasonable rate.

(See subsection 1101(13) of the regulations)

4   Eligible Contract

To qualify for the OBRI tax credit, a corporation's qualified expenditures must be made under an eligible contract.

Definition of Eligible Contract (refer to section 8)

An eligible contract is an agreement between a corporation or partnership and an ERI to perform SR&ED on behalf of the corporation or partnership if:

1. the SR&ED is carried out in Ontario by an ERI and is related to a business carried on in Canada by the corporation or partnership;
   
2. the corporation or partnership is entitled to exploit the results of the SR&ED carried out under the agreement;
   
3. the contract is entered into after May 6, 1997; and
   
4. the contract was not made as a substitute for an ineligible contract.

(See CTA subsections 43.9(7) and (8)).

Transitional Rule

Contracts entered into before May 7, 1997 can qualify if the terms of the contract, as they read on May 7, 1997, provided that the ERI will continue to carry out SR&ED under the contract until a date after May 6, 1999.

(See CTA subsection 43.9(7)).

Subcontracts

An ERI may have its SR&ED obligations under an eligible contract performed by a whollyowned non-profit subsidiary or another ERI. If these SR&ED obligations are performed by these parties after the receipt of the original advance ruling, no further advance ruling will be required since the activities are deemed to have been carried out by the ERI that is a party to the eligible contract.

(See CTA subsections 43.9 (22) and (23)).

5   Qualified Expenditure Limit

The OBRI tax credit is calculated as 20% of qualified expenditures incurred after May 6, 1997 in respect of eligible contracts entered into after May 6, 1997 or those eligible contracts that meet the transitional rule mentioned above.

Total expenditures eligible for the OBRI tax credit are limited to $20 million per year for each corporation or associated group of corporations. Thus corporations or corporate groups may receive up to $4 million worth of OBRI tax credit support for their SR&ED expenditures made under eligible contracts in any one taxation year.

Any unused expenditure limit in a taxation year may not be carried forward to subsequent years nor carried back to prior years.

The $20 million expenditure limit must be allocated among all members of an associated group in an agreement to be filed with their tax returns. Where a corporation has not filed an agreement within 30 days of receiving notice from the Minister that one is required, the Minister may allocate the expenditure limit among the associated corporations. Where a corporation has not filed an agreement allocating the expenditure limit and the Minister makes no allocation to a particular corporation, its expenditure limit will be deemed to be nil.

The expenditure limit must be prorated for taxation years straddling May 6, 1997 based on the number of days in the taxation year after May 6, 1997.

(See CTA subsection 43.9(21) and regulation subsections 1101(5) to (8)).

6   Qualified Expenditures (refer to section 8)

A qualified expenditure is an expenditure incurred after May 6, 1997 under an eligible contract including any eligible subcontracts with an ERI that:

1. is made as a payment of money (not a payment in kind) under the terms of the contract;
   
2. is confirmed in a ruling from the Minister of Finance to be incurred under a contract that is consistent with the spirit and intent of the legislation (see section 8 on advance rulings);
   
3. is incurred by the corporation for SR&ED carried on in Ontario directly by the ERI; and
   
4. is a current expenditure referred to in subparagraphs 37(1)(a)(i), (i.1) or (ii) of the ITA that qualifies for the federal investment tax credit; or
   
5. is a repayment of government assistance to the extent that the repayment has reduced an OBRI tax credit claim of a previous taxation year.

Qualifying expenditures cannot exceed the amounts that would have been incurred by the qualifying corporation if it had carried out the SR&ED directly in the same circumstances and under the same conditions as the ERI.

(See CTA subsections 43.9((9), (10), (19) and (20)).

Contract Payments

Qualified expenditures include contract payments within the meaning of subsection 127(9) of the ITA made to an ERI by a person other than a qualifying corporation if,

1. the contract payment is made to the ERI by the person as consideration for the performance of SR&ED in Ontario for or on behalf of the qualifying corporation; and
   
2. the qualifying corporation, the ERI and the person are all parties to the eligible contract.

(See CTA regulation subsection 1101(2)).

Government Assistance

Qualified expenditures for the purposes of the OBRI tax credit are reduced by the amount of government assistance received in respect of SR&ED. Government assistance means assistance received from any government, municipality or other public authority that is a grant, subsidy, forgivable loan, deduction from tax, investment allowance or as any other form of assistance (see subsection 127(9) of the ITA).

The following tax credits are not considered to be government assistance for the purpose of reducing OBRI qualified expenditures:

• the OBRI tax credit
  
• the Ontario innovation tax credit
• investment tax credits under subsection 127(5) of the ITA.

For the purposes of the CTA, the amount of the tax credit deducted under section 43.9 is to be included in the taxpayer's income for tax purposes in the taxation year that gives rise to this credit.

(See CTA subsection 43.9(29) government assistance and subsection 44.1(5)).

Contributions received from an ERI

A qualifying corporation's qualified expenditures are to be reduced by the amount of a contribution if the contribution is received by:

1. the qualifying corporation;
   
2. any shareholder of the qualifying corporation;
   
3. any partnership in which the qualifying corporation is a member;
   
4. any other member of that partnership; or
   
5. any person not dealing at arm's length with the qualifying corporation or any shareholder of that corporation;

and is received from:

1. an ERI that is a party to the eligible contract;
   
2. a person who performed SR&ED under the contract; or
   
3. any person who does not deal at arm's length with the ERI or person mentioned in paragraph 2 above.>

(See CTA subsection 43.9(16)).

CONTRIBUTION

A contribution is:

1. a payment in money, a transfer of ownership of property, an assignment of the use of property or of a right to use property or any other benefit or advantage other than property resulting from SR&ED undertaken under the contract;
   
2. a right in the proceeds of disposition of part or all of the intellectual property arising from SR&ED undertaken under the contract;
   
3. a reimbursement, compensation or guarantee; or
   
4. a loan or loan guarantee.

(See CTA subsection 43.9(29)).

A contribution is not considered to be made by an ERI where it funds any of the SR&ED, and:

1. the financial obligations of the qualifying corporation or partnership in which it is a member are not reduced by any expenditures made by the ERI;
   
2. the expenditures made by the ERI are not payments to or at the direction of the corporation or partnership; and
   
3. there is a written agreement between the ERI and all other parties to the contract that the ERI would be entitled to recover its expenditures.

(See CTA subsection 43.9(17)).

TRANSACTIONS IN THE ORDINARY COURSE OF BUSINESS

The amount of a corporation's or partnership's qualified expenditures will not be adjusted for transactions made in the ordinary course of business with an ERI if:

1. in the case of goods or services acquired from an ERI by the corporation, partnership, or person not dealing at arm's length with the corporation or partnership the price is not less than their fair market value; and
   
2. in the case of goods or services provided by the corporation, partnership or person not dealing at arm's length with the corporation or partnership
   
   
   1. the price is not greater than their fair market value, and
      
   2. the expenditures are not part of the ERI's SR&ED expenditures under the eligible contract.

(See CTA subsections 43.9(18)).

Connected employees

A corporation's qualified expenditures are reduced to the extent that its payments fund the salary of an employee of the ERI who is connected to the corporation. Generally, an employee will be connected to a corporation if:

1. at any time during the term of the eligible contract or during the 24-month period before the corporation entered into the eligible contract, the employee or a person who does not deal at arm's length with the employee owned shares of the capital stock of the qualifying corporation that,
   
   
   1. carry more than 10 per cent of the voting rights attached to securities of the corporation, or
      
   2. have a fair market value of more than 10 per cent of the fair market value of all of the issued shares of the corporation;
      
2. the employee, either alone or with one or more other employees of any ERI, controls the corporation directly or indirectly; or
   
3. the employee is an employee of the corporation or a related corporation and there is an arrangement under which the employee will be employed by the corporation or a related corporation after the completion of the contract.

In deciding whether a corporation is connected to an ERI or to an employee of an ERI, options or rights to acquire or redeem shares are deemed to be exercised.

(See CTA subsections 43.9 (9), (26) and (27) and regulation subsection 1101(9)).

Ineligible Expenditures

The following are not qualified expenditures:

1. An expenditure made under an eligible contract after the contract is amended, unless the Minister gives a favourable ruling with respect to the amended contract and the expenditure. The ruling must be obtained before the expenditure is made or is deemed to have been made under subsection 43.9(12).
   
2. An expenditure made to an entity that ceases to be an ERI before the expenditure is incurred.
   
3. An expenditure made under the contract, if:
   
   
   1. incorrect information was provided or any misrepresentation was made to the Minister of Finance in obtaining a favourable ruling;
      
   2. any undertaking given in connection with the application for the ruling is not fulfilled; or
      
   3. information which would have resulted in an unfavourable ruling is not disclosed to the Minister.
      
4. An expenditure made to a non-profit organization prescribed as an ERI, unless teaching staff, students or research fellows of a university, college of applied arts and technology or teaching hospital are significantly involved in carrying out the SR&ED activities under the contract.
   
5. Expenditures relating to Phase IV Clinical Trials undertaken in the pharmaceutical industry unless the work is directly in support of prior work described in paragraphs (a), (b) or (c) of the definition of scientific research and experimental development in subsection 248 (1) of the ITA and is carried out:
   
   
   1. by the ERI;
      
   2. by a wholly-owned non-profit subsidiary of the ERI; or
      
   3. by another ERI under a subcontract with the ERI

Phase IV clinical trials are described in Application Policy 96-09 dated September 4, 1996, issued by the Tax Incentive Audit Section and Scientific Research Section of Revenue Canada.

(See regulation subsections 1101(3) and (4)).

7   Partnerships

Corporate partners (other than limited or inactive general partners) may claim the OBRI tax credit in respect of qualified expenditures made by the partnership in its fiscal period ending in the partner's taxation year. A partner's share of qualified expenditures is the same as its share of income or loss of the partnership for that fiscal period.

(See subsection 43.9(6) of the CTA).

8   Advance Rulings

To ensure that the parties to an eligible contract fulfill the spirit of the OBRI program, corporations or partnerships must apply to the Minister of Finance for an advance ruling. Unlike other requests for advance rulings, there will be no charge for an advance ruling made under the OBRI tax credit program.

Only expenditures made after the ruling is granted will generally be qualified expenditures. However, a corporation or partnership may claim the OBRI tax credit in respect of expenditures incurred before a ruling if it files a request for an advance ruling:

1. within 90 days of the later of the date the contract was made and December 18, 1997, the date of Royal Assent of the Tax Credits to Create Jobs Act, 1997 (Bill 164); or
   
2. within three years after the contract was made if the Minister is satisfied that the corporation or partnership could not apply earlier because of factors beyond its control.

Where the Minister gives a favourable ruling for an expenditure incurred before the date of the ruling, the expenditure is considered to be a qualified expenditure for the taxation year in which the expenditure was incurred. As a transitional measure, to assist taxpayers and to facilitate the administration of the OBRI program, requests for advance rulings for taxation years ending before January 1, 2000 will be accepted for consideration if the request is filed before July 1, 2000.

(See CTA subsections 43.9(10) to (15)).

A corporation applying for an advance ruling should submit a letter requesting an advance ruling and provide the following information:

1. a copy of the SR&ED contract (paper and diskette) with the ERI;
   
2. a summary of the type of business activity carried on by the corporation in Canada and how this relates to the SR&ED contemplated by the contract;
   
3. a description of the corporation's corporate structure, including
   
   
   1. a list of the names of its shareholders (if less than 25), and
      
   2. a list of the corporation's subsidiaries and related corporations;
      
4. details of the ERI's budget for work to be performed under the SR&ED contract;
   
5. details of how the contract will be financed by the corporation (e.g., internal funds, debt, share issue, etc.);
   
6. confirmation on whether or not any employees of each research institute referred to in the SR&ED contract have been or are connected to the corporation as contemplated by section 43.9(26) of the CTA;
   
7. confirmation on whether or not any of the research institutes referred to in the SR&ED contract have been or are connected to the corporation as contemplated by clause 43.9(4)(c) and subsection 43.9(5) of the CTA; and
   
8. any other relevant information and documentation (including diskette copy, if available) that may reasonably be required in connection with the application for an advance ruling under the OBRI tax credit program.

Please note that missing or incomplete information may result in delays and/or denials of the advance ruling.

9   Refunds

The OBRI tax credit will be applied against outstanding Ontario tax liabilities and the excess will be refunded. (See CTA subsections 43.9(24) and (25) and 82(3))

For Further Information Please Contact:

1.   Applications for advance rulings and applications for designations as an ERI should be directed to:

2.   To obtain the required tax form when making a tax claim:

3.   All other enquiries should be directed to

Appendix 1

List of Organizations Designated as Eligible Research Institutes For purposes of the Ontario Business-Research Tax Credit

The following organizations or institutes have been designated as eligible research institutes for purposes of Ontario Business-Research Tax Credit.

ONTARIO UNIVERSITIES

The following Ontario universities are designated as eligible research institutes effective May 7, 1997:

1. Brock University
2. Carleton University
3. University of Guelph
4. Lakehead University
5. Laurentian University
6. Algoma College
7. College de Hearst
8. McMaster University
9. Nipissing University
10. University of Ottawa
11. Ontario College of Art && Design
12. Queen's University
13. Ryerson Polytechnic University
14. University of Toronto
15. Trent University
16. University of Waterloo
17. University of Western Ontario
18. Wilfred Laurier University
19. University of Windsor
20. York University

ONTARIO COLLEGES OF APPLIED ARTS and TECHNOLOGY

The following Ontario colleges of applied arts and technology are designated as eligible research institutes effective May 7, 1997:

1. Algonquin College
2. Collegé Boréal
3. Cambrian College
4. Canadore College
5. Centennial College
6. La Cité Collégiale
7. Conestoga College
8. Confederation College
9. Durham College
10. Fanshawe College
11. George Brown College
12. Georgian College
13. Collége des Grands Lacs
14. Humber College
15. Lampton College
16. Loyalist College
17. Mohawk College
18. Niagara College
19. Northern College
20. St. Clair College
21. St. Lawrence College
22. Sault College
23. Seneca College
24. Sheridan College
25. Sir Sandford Fleming College

ONTARIO CENTRES OF EXCELLENCE

The following Ontario centres of excellence are designated as eligible research institutes effective May 7, 1997:

1. Centre for Research in Earth and Space Technology (CREST)
2. Communications and Information Technology Ontario (CITO)
3. Photonics Research Ontario (PRO)
4. Materials and Manufacturing Ontario (MMO)

NETWORKS OF CENTRES OF EXCELLENCE

The following networks of centres of excellence are designated as eligible research institutes effective May 7, 1997:

1. Canadian Arthritis Network
2. Canadian Bacterial Diseases Network (CBDN)
3. Canadian Genetic Diseases Network (CGDN)
4. Canadian Institute for Telecommunications Research (CITR)
5. Geomatics for Informed Decisions (The GEOIDE Network)
6. Health Evidence Application and Linkage Network (HEAL Net)
7. Institute for Robotics and Intelligent Systems (IRIS)
8. Intelligent Sensing for Innovative Structures
9. Mathematics of Information Technology and Complex Systems (MITACS)
10. Mechanical Wood-Pulps Network, Pulp and Paper Research Institute of Canada
11. Micronet - Microelectronic Devises, Circuits and Systems
12. Protein Engineering Network of Centres of Excellence (PENCE)
13. Sustainable Forest Management
14. TeleLearning Network of Centres of Excellence
15. Canadian Institute for Photonic Innovation

HOSPITAL RESEARCH INSTITUTES

To simplify the administrative aspects of the OBRI program, hospitals that have been classified as Group A, D, H or L hospitals under the Public Hospitals Act are designated (effective May 7, 1997) as eligible research institutes without the necessity of having to file an application with the Ministry of Revenue to obtain this status. The hospitals should be prepared to provide the Ministry of Revenue satisfactory proof of their status under the Public Hospitals Act upon request. For hospitals that are classified as Group A, D, H or L under the Public Hospitals Act after May 7, 1997, the hospital will be designated effective from the date it is so classified under that Act. Similarly, hospitals that cease to maintain their classification Group A, D, H, or L status under that Act will cease to be eligible research institutes from the date their classification ceased under that Act. As of May 7, 1997, the following hospitals have been classified as Group A, D, H or L under the Public Hospitals Act:

Group A

1. Chedoke-McMaster Hospitals
2. Hamilton Civic Hospitals
3. St. Joseph's Hospital
4. Hôtel Dieu Hospital
5. Kingston General Hospital
6. St. Joseph's Health Centre of London
7. University Hospital
8. Victoria Hospital
9. Children's Hospital of Eastern Ontario
10. Ottawa Civic Hospital
11. Ottawa General Hospital
12. The Hospital for Sick Children
13. Mount Sinai Hospital
14. St. Joseph's Health Centre
15. St. Michael's Hospital
16. Sunnybrook Hospital
17. The Wellesley Hospital
18. Toronto East General and Orthopaedic Hospital
19. The Toronto Hospital
20. Toronto Women's College Hospital
21. North York General Hospital

Group D

1. The Ontario Cancer Institute (The Princess Margaret Hospital)

Group H

1. Royal Ottawa Hospital (Adult Psychiatric Unit)
2. Clarke Institute of Psychiatry

Group L

1. The Alcoholism and Drug Addiction Research Foundation (The Clinical Institute)

OTHER ORGANIZATIONS

1. John P. Robarts Research Institute
2. Northern Centre for Advanced Technology
3. Fields Institute