ACSIS HER (Electronic Health Record) Inc. – Tax Court of Canada finds that modifying an existing software communications package qualified as SR&ED

Campbell J found that modifying a software package, that could have been applied in an advanced country for a nation-wide health information system, so that it could handle the inferior infrastructure in Belize (giving rise to major connectivity issues), qualified as SR&ED, given inter alia that the taxpayer had no reasonable expectation of success with the project unless new knowledge could be developed.

Neal Armstrong. Summary of ACSIS EHR (Electronic Health Record) Inc. v. The Queen, 2015 TCC 263, under s. 248(1) – SR&ED.