Administrative Policy
10 June 1991 Memorandum (Tax Window, No. 4, p. 31, ΒΆ1288)
Any program that receives CIDA funding by way of a grant will be a PIDAP irrespective of the size of such funding. A CIDA project which is technically a PIDAP (i.e., funded by way of grant) will not be treated as such if the funding agreement was initially signed prior to April 1, 1986 as a loan agreement, notwithstanding that the arrangements may even be renegotiated after March 31, 1986 as a grant agreement.