Kam-Press – Federal Court of Appeal confirms requirement for use of the scientific method in SR&ED

A taxpayer acknowledged that the work performed by it for which it claimed investment tax credits did not follow the scientific method as described in Northwest Hydraulics, but argued that “there was no reference to ‘scientific method’ in the text of the definition [of SR&ED].” Webb JA rejected this submission, noting that the tests in Northwest Hydraulics had been endorsed in the Court of Appeal.

Neal Armstrong. Summary of Kam-Press Metal Products Ltd. v. Canada 2021 FCA 88 under s. 248(1) - SR&ED.