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The Queen, 2017 TCC 42 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development improving the process for repairing drains qualified The taxpayer, whose business was the repair of sewers and other drains from the inside rather than through excavation, undertook two projects to develop a single-use light mandrel (i.e., tube) to facilitate the installation of a sheath from inside the drains, and develop a process and equipment to install the sheath using a single access point from inside a building (through a cleanout and using pushing) rather than also from the street (using a manhole and pulling rather than pushing the mandrel). ...

The Queen, 2017 TCC 179 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development challenging project that applied only existing methods and techniques and entailed no hypotheses or much testing did not qualify Project 705 (the “Plant Sterols Beverage Project”) of the taxpayer, which carried on an energy drink business, sought to develop a beverage containing a mixture of 800 milligrams of plant sterols in a two-ounce format. ...

K & D Logging Ltd. v. The King, 2023 TCC 23-- summary under Subsection 20(21) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(21) a s. 20(21) deduction cannot offset previously-recognized s. 17 income The taxpayer (K & D), which along with three other lenders, advanced funds in 1996 to a Uruguay farming corporation (Interan) of which the taxpayer was a 44% shareholder. ... On a CRA audit in 2009, a copy of the loan agreement was obtained by K & D from Uruguay, and it was determined that the loan was non-interest-bearing. K & D now argued that its deduction of an amount equal to the amounts it had previously recognized as interest income was authorized under s. 20(21). ...

., 2013 DTC 5174 [at at 6466], 2013 SCC 65, [2013] 3 S.C.R. 838-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Quebec documents did not implement common intention to defer tax Riopel Facts Mr. ...

The Queen, 2021 TCC 27-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development software development qualified as SR&ED The taxpayer provided a software platform to its clients to allow them to communicate remotely with their workers through wireless handheld devices used to access their employer’s computer system, in a great variety of applications. ... Agencies, found (at para. 194) that the taxpayer “was attempting to develop a new product (its platform) that would work seamlessly with a multitude of devices that used different operating software and ran on the various operating systems of [its] clients” and similarly (at para. 202) that the work undertaken by the taxpayer was "for the purpose of achieving technological advancements that would allow [it] to create a new and/or better product” found that the project had various challenging elements and that these challenges could not be resolved with routine engineering, so that it was instead required to experiment to come up with hypotheses of things that it could test also noted (at para. 209) the projects “were the same or similar to projects in respect of which the Appellant received grants from the National Research Council of Canada” Before allowing the appeal, he stated (at para. 208) … I have concluded that when the Appellant conducted the projects at issue, it formulated hypotheses specifically aimed at reducing the identified technological uncertainty, followed appropriate procedures on testing, including the formulation, testing, and modification of hypotheses, and maintained a detailed record of the hypotheses tested and results achieved as the work progressed. ...

The Queen, 2019 TCC 278-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development there can be reasonable certainty as to a successful outcome if the means of achieving it are uncertain The taxpayer (BMQ) used mobile concrete mixers to provide concrete at the site of construction or major repair projects. ...

Eli Lilly & Co. v. Novopharm Ltd. (1998), 161 DLR (4th) 1, [1998] 2 S.C.R. 129-- summary under Tax Avoidance Summary Under Tax Topics- General Concepts- Tax Avoidance In discussing E.I. De Pont De Nemours & Co. v. Shell Oil Co., 227 U.S.P.Q. 223 (1985), Iacobucci J. stated (at p. 34) that in that case: "the unlicensed party actually manufactured the licensed article allegedly as the agent of the licensee, only then to 'purchase' the article from the licensee immediately upon its manufacture. ...