6379249 Canada Inc. – Tax Court of Canada states that even a “slight” product improvement can qualify as SR&ED

The taxpayer suspended its sales of a new product (a miniature portable printer) when it realized there were problems with curling paper and battery life. Its remedial efforts qualified (per D'Auray J) as experimental development given that the technical solutions were quite unclear, "work will qualify for SR&ED ITC purposes if there is a slight improvement to…products, or processes," and "the filing of…documents proving a systematic investigation is not a requirement."

Neal Armstrong. Summary of 6379249 Canada Inc. v. The Queen, 2015 DTC 1109 [at 638], 2015 TCC 77, under s. 248(1) – SR&ED.