10.1. An Indirect IRB in the form of a purchase of goods or services, not specifically for use in the Work, shall be equivalent level of technology to the Project with applications in Canadian advanced technology industries. A credit for these purchases will be given equal to their CCV under the following conditions:
10.1.1. if the CCV is less than 30 percent of the total content for a given activity, then this activity will not qualify as a IRB Transaction; and,
10.1.2. if the CCV is equal or greater than 30 percent, then the CCV will qualify as an IRB.
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