Patentee definition clarifies that the true and first inventor named on the patent register qualifies as patentee for tax purposes.

For income tax purposes, patentee means the person who is the true and first inventor of the invention whose name is entered on the patent register as patentee under the Patents Act; where more than one person is registered as patentee in respect of that patent, each such true and first inventor is included as a patentee.

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