Logix Data – Tax Court of Canada finds that alleged SR&ED work was routine engineering

A taxpayer’s SR&ED claims for work on solar shingles installations were denied by Monaghan J on various bases including that the taxpayer did not have enough knowledge of the field to identify whether its work was advancing the state of knowledge, its work addressed routine engineering challenges and its documentation of the supposed SR&ED work was paltry and not prepared contemporaneously with the work.

Neal Armstrong. Summaries of Logix Data Products Inc. v. The Queen 2021 TCC 36 under s. 248(1) - SR&ED.