Emotion Picture Studios – Tax Court of Canada finds that “research” to figure out how to maximize Google search rankings was not SR&ED

C Miller J found that “experiments” engaged in to figure out how to improve Google search rankings for websites were not SR&ED, stating:

I fail to see how it is a scientific advancement to figure this out. It strikes me more of solving an equation someone has already solved, rather than coming up with a new proof.

Neal Armstrong. Summary of Emotion Picture Studios Inc. v. The Queen, 2015 TCC 323, under s. 248(1) - scientific research & experimental development.