Of money received by an R&D Corporation under sections 30 to 30B, only money received under the following provisions may be spent in relation to marketing activities:
(a) subparagraph 30(1)(a)(iv);
(b) subparagraph 30A(1)(a)(iv);
(c) subparagraph 30B(2)(a)(iv).
Note: An R&D Corporation must use certain gifts, grants, bequests or devises to carry out marketing activities: see paragraph 11(eb).