14Meaning of tax‑advantaged computer program

#### 14 Meaning of tax‑advantaged computer program (1) Any computer program that is not embodied in a microchip is a tax‑advantaged computer program. (2) A computer program that is embodied in a microchip in a cartridge is a tax‑advantaged computer program if both the following conditions are met: (a) the cartridge is marketed as being exclusively for use with: (i) a personal computer; or (ii) a home electronic device that is for use with a computer monitor or with a television screen; or (iii) either a personal computer or such a home electronic device; (b) the program is marketed as being exclusively for educational use, entertainment use or a combination of both. (3) In this section: > home electronic device does not include a device that consists of, or includes, one or more of the following: (a) a compact disc player; (b) a television; (c) a video camera; (d) a video cassette player; (e) a video cassette recorder; (f) an electronic device prescribed by the regulations for the purposes of this paragraph.