Agence du revenu du Québec v. 7958501 Canada Inc., 2022 QCCA 314

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Summaries

Summary Under

software that was not depreciable property to the transferor because it was written off as SR&ED was not subject to s. 13(7)(e) to the NAL transferee

A private company (“SherWeb”), which provided, to paying customers, the use of software developed by it, transferred its software for...

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Summary Under

software for which no CCA claims had been made because its development costs were deducted as SR&ED, was not depreciable property

A private company (“SherWeb”), which provided, to paying customers, the use of software developed by it, transferred its software for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

software written off as SR&ED was not depreciable property

A private company (“SherWeb”) transferred software, which it had developed and then used in its business, to a newly-formed sister company...

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