6398316 Canada – Tax Court of Canada finds that achieving greater cost efficiency is generally not SR&ED

Russell J rejected the taxpayer’s position that working on ways to construct a highly-energy efficient home for the same cost as a regular home was SR&ED, stating:

Conceptually there is no technological aspect implicit in the notion of an item costing or priced at ‘x’ rather than ‘y’ dollars.

Neal Armstrong. Summary of 6398316 Canada Inc. v. The Queen, 2021 TCC 17 under s. 248(1) - SR&ED.