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The Queen, 2021 TCC 40 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development taxpayer was engaged in trial and error rather than SR&ED The taxpayer’s business included installing water mains and culverts in housing subdivisions. ... I would describe the appellant’s efforts as resourceful in light of the time and monetary constraints before it, but they were not innovative. [20] … I would consider the use of physical objects and pumps in this manner to be within the scope of their standard usages. [21] The appellant’s approach to this situation was more akin to problem-solving by trial and error than formulating hypotheses and systematically testing them to reduce or eliminate a technological uncertainty. … [23] The fact that the appellant’s recordkeeping was limited to time cards and daily field observations entered into its routine monitoring system, supports the conclusion that the appellant was not engaged in experimental development to achieve technological advancement by creating something new or improving something already in existence. It was unnecessary to track progress as one would in a scientific experiment because there was no hypothesis. [24] … [T]here was no advancement in the field of civil engineering for the purposes of the SRED provisions. ...

The King, 2023 TCC 127-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development challenging engineering involving standard procedures was not SR&ED The taxpayer (ML), carried on a business of the custom designing and making of injection molding including for the automotive industry. ... [His] …answers did not reveal or identify technological uncertainties being addressed in a scientific manner. … ML’s favoured approach … was to basically try various options, anticipating that one likely would work. For me that is indicative of routine engineering or standard procedures. … ...

The Queen, 2015 TCC 225-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt constructive receipt by relieving obligation to pay pharmacist The appellant ("Great-West") provided prescription drug plans to the employees of various employers. ... See summaries under Financial Services and Financial Institutions (GST/HST) Regulations, s. 4(2) and s. 123(1) – financial service – (f.1) and (r.4). ...

The Queen, 2017 TCC 21 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development no SR&ED without testing The taxpayer was a natural health product company. ... Dahl that is fatal to this appeal. … Boyle J further stated (at para 53): My decision in this case is in no way intended to suggest that literature reviews and consultations with other researchers cannot be qualifying activities giving rise to qualifying expenses as legitimate constituent parts of SR&ED activities. … ...

The Queen, 2018 TCC 1 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt giving a spouse access to a joint account was not payment to her The taxpayer was a market dealer with a securities dealer (“WCM”), which provided support in the form of an assistant, shared with others and it answered “no” to the question in the T2200 as to whether the contract of employment required the taxpayer to pay for an assistant. ... Miller J dismissed the case, finding (at paras 11, 13 and 14): … There are no cheques to Ms. ... I conclude there is not. … I do not see how anything has been paid or expended to Ms. ...

The King, 2024 TCC 1 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt salary paid into her husband’s bank account was constructively received by the employee The appellant, a real estate brokerage firm, determined (based on agreement between its two employees) that the remuneration paid to them would be allocated as to $165,000 and $192,000 to Mrs. and Mr. ... Moreover, an amount of money is deemed received by an employee when it is available to the employee. … … [C]onstructive receipt applies with respect to Mrs. ...

The Queen, 2019 TCC 6-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a rectification judgment was “justifiably obtained” and, therefore, followed for tax purposes On April 15, 2002, the taxpayer signed an agreement for the purchase of shares of a real estate corporation (“Quatre Saisons”) that stated that the purchase price was to be satisfied by the payment to the vendor (“Placeval,” a corporation owned by a Mr. ... Before granting the taxpayer’s appeal from the assessment, Favreau J stated (at paras. 55, 59-60, 62): [T]he judgment of the Superior Court is not binding on the respondent as neither the Attorney General of Canada nor the Minister was involved in the application. … Although the judgment of the Superior Court is not binding on the respondent and is not res judicata, the conduct of the parties, both before and after the concluding of the transaction, clearly demonstrates their true intention to purchase and sell the shares of Quatre Saisons for nominal consideration and not for consideration based on the future sales of lots. ... The financial statements of Quatre Saisons for its fiscal years ending on March 31 of 2003, 2004 and 2005, also reflected the commissions paid in the cost of the sales of the lots. … [I]t is evident that the agreement, as reduced to writing, contained drafting errors of material importance …. ...

The Queen, 2022 TCC 29-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development presumption that a taxpayer satisfying the “how” SR&ED tests will also satisfy the “why” test The taxpayer (“Airzone”) provided comprehensive air quality monitoring services to government agencies, international organizations, and businesses. In connection with addressing the CRA denial of SR&ED claims for six of Airzone’s projects, Hogan J made a number of general observations, including that: The taxpayer is required to demonstrate satisfaction both of “how factors,” namely “that the work was carried out by way of systematic investigation or search through experiment and analysis of a hypothesis … [and the] results of the work must also be preserved” (para. 5) and also a “why factor,” namely “that the work was carried out to resolve technical uncertainties that could not be solved through standard procedures and methods” (para. 6). ... “[T]he ‘why factor’ cannot be so strictly applied that only large corporations that employ dedicated research staff can qualify for the SR&ED incentives … [as m]oving the goal post so far afield … would be contrary to the intention of Parliament” (para. 51). ...

The Queen, 2019 TCC 108-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development initial well placed in order to validate improved reservoir analysis was not SR&ED A participant in the Hibernia joint venture, treated its share of the costs of the initial well in one of the oil reservoirs (which was expected to shed light on where the boundary was between the water sitting at the bottom of the reservoir and the oil atop it) as SR&ED on the grounds that it provided experimental validation of the predictions made using an improved systematic and logical methodology (the “reservoir connectivity analysis,” or “RCA”) for evaluating how a reservoir is connected. In rejecting this position and confirming the denial of the claim after reviewing the general jurisprudential test as to what constituted SR&ED, Owen J stated (at paras. 68-69): [C]ommon sense and commercial reality dictate that the primary purpose of any such well (even the first one) is not to validate the RCA methodology but rather to obtain data regarding oil in the southern extension. … The drilling of a conventional well, based on the predicted location of oil, to establish whether and to what extent oil is present may be distinguished from the construction of a pilot plant to test a new or improved process or technology. ... Accordingly, the drilling of the well is excluded …. ...

The Queen, 2021 TCC 17-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development achieving greater cost efficiency is generally not SR&ED The taxpayer constructed a house intended to be uniquely energy efficient while staying within the price range of a “regular home”. ... Conceptually there is no technological aspect implicit in the notion of an item costing or priced at ‘x’ rather than ‘y’ dollars. … Conceivably, uniquely combining several known procedures that result in rendering a process more efficient might constitute SR&ED. However, that would only be so if the unique combination is itself accomplished through application of the scientific method contemplated by Northwest Hydraulic. … ...