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The Queen, 2007 DTC 41, 2006 TCC 597 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development novelty or innovation is not sufficient to illustrate technological advancement Little J found that a project of developing an interactive software tool to assist high school students with physics and mathematics did not qualify as SR&ED because there was no technological or scientific uncertainty involved. He stated (at para. 24): Novelty or innovation in a product is not sufficient to illustrate technological advancement; rather, it is how these features arise that is important, that is whether or not they arise through the process of SR & ED. ...

MNR, 93 DTC 165, [1993] 1 CTC 2141 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development In finding that "thinking, contemplating and meditating" by a researcher did not constitute scientific research and experimental development, Rip J. stated (p. 172): "... ...

Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75-- summary under Territorial Limits Summary Under Tax Topics- Statutory Interpretation- Territorial Limits an assessment of a U.S. softwood importer who did not carry on business in Canada was an unauthorized extraterritorial exercise of enforcement jurisdiction The taxpayer was a U.S. subsidiary of a Canadian lumber producer. ... Although a few – including Oroville – were U.S. companies, the vast majority of the importers of record who paid the duties were Canadian lumber producers. ... This can only be so if the application of the SLPECA to the Appellant is justified on the ground of territoriality. … Translated to the case at bar, the question is whether there is a "real and substantial link" between Canada and the activities giving rise Canada's claim for tax. ...

The Queen, 2015 TCC 323, 2016 DTC 1005 [at 2519] (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development experiments to maximize internet search rankings were not SR&ED The taxpayer was engaged in determining how on-page and off-page variables for websites interrelate to determine their Google (or other internet search engine) ranking and how to structure data to improve such ranking. In finding that this activity did not qualify as SR&ED, C Miller J stated (at para. 9) that “the experiments of submitting several different versions of websites to determine the significance of variables relies on existing technology in a routine manner,” and (at para. 10): Here, the advancement would be the determination of algorithms that relate variables for purposes of ranking sites. … I fail to see how it is a scientific advancement to figure this out. ...

The Queen, 2014 TCC 368-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Superior Court nullification of investment contracts did not nullify RRSP withdrawals The two taxpayers, who had been CN employees, were convinced by two promoters (the Lavignes) to transfer all the funds in their CN pension plans to self-directed RRSPs managed by the Lavignes, with most of the funds being lost. ... In finding that this judgment did not render the amounts withdrawn from the RRSPs non-taxable, Jorré J stated (paras. 39-40, TaxInterpretations translation): [T]he Superior Court recognized that the appellants had received the two amounts in question, as they were deducted from the amount invested in the calculation of the amount which the Superior Court ordered the defendants to pay to the appellant. … Consequently, the nullification pronounced by the Superior Court does not change the fact that the appellants received the amounts…in question and that they were amounts withdrawn from their respective RRSPs. ...

The Queen, 2019 TCC 32 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development using existing equipment in developing a new product was not R&D The taxpayer, whose business was to embroider or imprint publicizing lettering on clothing engaged in three projects, none of which were found by Lafleur J to qualify as SR&ED. ... Similarly, I am not of the opinion that there was any advancement in the technology; in fact, this Court previously ruled that the newness of a product is not sufficient for demonstrating a technological advancement (Zeuter …). ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 305(5)(b) Summary Under Tax Topics- Excise Tax Act- Section 305- Subsection 305(5)- Paragraph 305(5)(b) application granted based on registrant awaiting ITA assessments The appellant (“RBBSI”), a legal professional corporation for Mr. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. Regarding the test in s. 305(5)(b)(iv), he stated (at para. 18) that “there is a semblance of logic to … [RBBSI’s] position, sufficient to constitute reasonable grounds for appealing.” ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 166.2(5)(b) Summary Under Tax Topics- Income Tax Act- Section 166.2- Subsection 166.2(5)- Paragraph 166.2(5)(b) just and equitable for taxpayer to be granted an extension unless a clear rationale for declining In granting an extension for an incorporated lawyer to appeal HST assessments to the Tax Court, Russell J accepted the testimony of the lawyer that his strategy was to see if anticipated income tax reassessments (both of his professional corporation and him personally) might assist the corporation’s HST position in its HST appeal. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. ... Russell J stated in this regard (at para. 18) that “there is a semblance of logic to … [the corporation’s] position, sufficient to constitute reasonable grounds.” ...

The Queen, 2021 TCC 36-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development alleged SR&ED work was routine engineering The taxpayer was an information technology company that undertook development of dual-purpose shingle sized solar panels that would be indistinguishable at street level from asphalt shingles. In finding that the taxpayer’s work did not qualify as SR&ED, Monaghan J indicated that: she was “not convinced the Appellant had adequate information about the state of relevant knowledge in the field to assess whether there was a technological uncertainty” (para. 76).. solutions identified by the taxpayer to identified challenges, e.g., adding an air gap beneath the shingles to avoid over-heating, and adding support to deal with snow weight issues, appeared “to be the application of routine engineering” (para. 89). the taxpayer’s test results summary pages lacked significant details of the tests’ purposes, the observations made and conclusions drawn. furthermore, the “jurisprudence indicates that the documentation should be contemporaneous” whereas here it seemed likely that “the schematics and test descriptions the Appellant provided were … prepared.. when the CRA asked the Appellant for supporting documentation,” and similarly for testing summaries (para. 139). ...

The King, 2023 TCC 108-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development developing new pie recipes was SR&ED Canafric operated a food manufacturing business specializing in developing frozen pies for grocery chains and restaurants. ... Canafric averaged around six projects a year in which it would elaborate a recipe designed to meet the client’s requirements, test the recipe and send the sample product to a “taste panel” for evaluation – and evaluate the reasons for any failure. ...