Hypercube - software bugs did not constitute technological uncertainty sufficient to qualify a software project as SR&ED

Lamarre ACJ found that the taxpayer's development of code analysis software for websites did not qualify as SR&ED.  All problems encountered on the project were "resolved in the end by using recognized programming techniques to modify the program’s code."

Neal Armstrong. Summary of Hypercube Inc. v. The Queen, 2015 TCC 65 under s. 248(1) – scientific research & experimental development.