Date: 19991203
Docket: 98-678-IT-I
BETWEEN:
J.P. HAYNES AND ASSOCIATES INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
Taylor, D.J.T.C.C.
[1] The only issue in this appeal which was litigated, was
whether the Appellant was entitled to an allowance of $10,707.00
denied by the Respondent under the Scientific Research and
Experimental Development ("SR & ED") clause of the
Income Tax Act (the "Act"). All the other
issues raised in the Notice of Appeal were withdrawn.
[2] In my view no evidence or testimony was provided at the
trial which would serve to obviate the position of the Respondent
in the Reply to Notice of Appeal – "the Appellant was
not entitled to claim refundable Investment Tax Credits (I.T.C.)
in excess of the amounts allowed by the Minister in accordance
with subsections 127.1(1) and 127.1(2) of the
Act".
[3] As a result of certain statements made on behalf of the
Appellant, at the trial, an opportunity was provided by the Court
to submit anything further which could be agreed to in advance by
the Respondent in order to prove its case. Nothing was
submitted.
[4] The appeal is dismissed.
Signed at Ottawa, Canada, this 3rd day of December 1999.
"D.E. Taylor"
D.J.T.C.C.
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