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Canada, 2006 DTC 6155, 2006 FCA 81-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The Tax Court judge had committed no reviewable error in finding that in the last two taxation years under review, there was no longer any remaining scientific or technological uncertainty being addressed by the taxpayer in developing a commercial silver hake operation, so that related expenditures for those years did not qualify as SR&ED. ...

HER MAJESTY THE QUEEN, 2021 FCA 88-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development requirement for use of the scientific method in SR&ED The 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 Hydraulic, but argued (at para. 6) that “there was no reference to ‘scientific method’ in the text of the definition [of SR&ED]” and, therefore, that requirement should not have been applied to it. In rejecting this submission, Webb JA stated (at para. 8): Kam-Press did not address any … decisions of this Court [endorsing the criteria set out in Northwest Hydraulic] or provide any basis upon which these cases should not be followed. There is no basis to overturn Northwest Hydraulics or the decisions of this Court that have adopted the approach to be followed, as set out therein, to determine if a particular project or activity qualifies as SR&ED. … ...

Canada, 2012 DTC 5031 [at at 6682], 2011 FCA 355-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The taxpayer, a producer of plastic containers, undertook a project to "improve the existing product to make it a smaller and significantly lighter storage system" (para. 9 of Statement of Appeal, quoted at para. 5). ...

Canada, 2022 FCA 72-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development need for use of the scientific method in SR&ED In response to the taxpayer’s submission that the Tax Court judge erred in relying on the test from Northwest Hydraulic in that it was not a requirement for SR&ED eligibility that the scientific method be followed, and that the scientific method contemplated by Northwest Hydraulic and applied by the judge differed from the engineering method, Rennie JA indicated: Kam-Press “affirmed that the Northwest Hydraulic criteria are the appropriate interpretation of the definition of scientific research and experimental development in subsection 248(1)” (para. 9). ...

The Tax Court found that some of the travel allowances paid to employees of the taxpayer were reasonable and, thus, properly excluded from income under s. 6(1)(b)(vii), but that other of the allowances were unreasonable in amount – and excluded the reasonable portion from income. ... If the reasonable portion of an unreasonable travel allowance paid under paragraph 6(1)(b) could be excluded from income under subparagraph 6(1)(b)(vii), as the Tax Court did, the purpose of subparagraph 8(1)(h)(iii) would be defeated. … [T]he important purpose of paragraph 6(1)(b) is to prevent employers from paying to employees salary disguised as an allowance in order to render the salary tax-free. Subparagraph 6(1)(b)(vii) is an exception from this general purpose to be construed so as not to defeat the purpose of the general provision. … ...

John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)-- summary under Subparagraph 212(1)(d)(i) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(i) In obiter dicta it was suggested that lump-sum payments for a non-exclusive licence to use computer programs in the design of ships were covered by s. 106(1)(d)(i) of the pre-1972 Act. ...

Johnson & Johnson Inc. v. D.MNR, 88 DTC 6235, [1988] 2CTC 1 (FCTD)-- summary under Interpretation Bulletins, etc. ...

Fast & Sons Distributors, 86 DTC 6106, [1986] 1 CTC 299 (FCA)-- summary under Subsection 45(2) Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Subsection 45(2) A comparison of s. 256(1)(e) with s. 39(4) of the pre-1972 Act helped establish that in s. 256(1)(e) Parliament intended that the shareholding of one member of a group was insufficient to fulfill the cross-shareholding requirement in s. 256(1)(e). ...

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA)-- summary under Paragraph 18(1)(e) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) Before finding against the taxpayer on other grounds, the Court accepted that the reference to "contingent account" refers to accounting practice. ...

Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA)-- summary under Property Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Property Notwithstanding the terms of a contract between the taxpayer and an insurance company, funds received by the taxpayer from clients were treated by it and the insurance company as being its property, and that therefore was the characterization to be given to those funds for purposes of the Act. ...