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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 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. … ...