26Eligible expenses of a person in respect of promotional activities

26 Eligible expenses of a person in respect of promotional activities

(1) For the purposes of subsection 18(1) of the Act, an expense of a person is an eligible expense of the person if: (a) the expense is in respect of a promotional activity undertaken for the purposes of marketing an eligible product in a foreign country; and (b) the person has a designated connection to the eligible product (see section 27); and (c) the expense is covered by any of sections 28 to 36. (2) Subsection (1) does not apply to an expense or part of an expense if a provision of Division 5 of Part 2 of the Act, or Division 2 of this Part, provides that the expense or part is excluded.