Scientific Research & Experimental Development

Cases

Life Choice Ltd. v. The Queen, 2017 TCC 21 (Informal Procedure)

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Jentel Manufacturing Ltd. v. Canada, 2012 DTC 5031 [at 6682], 2011 FCA 355

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Blue Wave Seafoods Inc. v. Canada, 2006 DTC 6155, 2006 FCA 81

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Words and Phrases
consume

R I S - Christie Ltd. v. Canada, 99 DTC 5087 (FCA)

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See Also

Robotx Solutions Inc. v. The Queen, 2017 CCI 73

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Formadrain Inc. v. The Queen, 2017 CCI 42 (Informal Procedure)

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Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure)

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Words and Phrases
trial and error

Emotion Picture Studios Inc. v. The Queen, 2016 DTC 1005 [at 2519], 2015 TCC 323 (Informal Procedure)

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ACSIS EHR (Electronic Health Record) Inc. v. The Queen, 2015 DTC 1212 [at 1366], 2015 TCC 263

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Hypercube Inc. v. The Queen, 2015 DTC 1135 [at 859], 2015 TCC 65 (Informal Procedure)

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6379249 Canada Inc. v. The Queen, 2015 DTC 1109 [at 638], 2015 TCC 77

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Feedlot Health Management Services Ltd. v. The Queen, 2015 TCC 32

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) work by proxy need not be "for" SRED - only "in respect of" it 304

1726437 Ontario Inc. (AirMax Technologies) v. The Queen, 2013 DTC 1008 [at 54], 2012 TCC 376 (Informal Procedure)

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Murray Arlin Dentistry Professional Corporation v. The Queen, 2012 DTC 1149 [at 3339], 2012 TCC 133 (Informal Procedure)

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Soneil International Limited v. The Queen, 2011 DTC 1282 [at 1592], 2011 TCC 391

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Advanced Agricultural Testing Inc. v. The Queen, 2009 DTC 687, 2009 TCC 190

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Zeuter Development Corporation v. The Queen, 2007 DTC 41, 2006 TCC 597 (Informal Procedure)

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Tacto Neuro Sensory Devices Inc./Appareils Neurosensoriels Tacto Inc. v. The Queen, 2005 DTC 457, 2004 TCC 341

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Maritime-Ontario Freight Lines Limited v. The Queen, 2003 DTC 1410, 2003 TCC 674 (Informal Procedure)

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C W Agencies Inc v. The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 96

Knowledge Systems Inc. v. The Queen, 2000 DTC 2353 (TCC)

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Safety Plus Inc. v. The Queen, 99 DTC 537 (TCC)

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116736 Canada Inc. v. The Queen, 98 DTC 1816 (TCC) (Informal Procedure)

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Data Kinetics Ltd. v. The Queen, 98 DTC 1877 (TCC)

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Northwest Hydraulic Consultants Ltd. v. The Queen, 98 DTC 1839 (TCC)

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Telecomsyst Services Inc. v. The Queen, 97 DTC 684 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 92

Progressive Solutions Inc. v. The Queen, 96 DTC 1232 (TCC)

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ETA Performance Systems Corp. v. MNR, 93 DTC 451 (TCC)

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Canalerta Technologies Inc. v. MNR, 93 DTC 165 (TCC)

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Revelations Research Ltd. v. MNR, 92 DTC 1036 (TCC)

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Sass Manufacturing Ltd. v. MNR, 88 DTC 1363 (TCC)

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Administrative Policy

6 February 2014 External T.I. 2013-0512191E5 - Mining Activities and SR & ED

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18 September 2013 Draft examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy

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19 December 2012 Eligibility of Work for SR&ED Investment Tax Credits Policy, subheading 2.1

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19 December 2012 Eligibility of Work for SR&ED Investment Tax Credits Policy, subheading 2.1

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19 November 2012 External T.I. 2012-0459351E5 - Shale Gas Well Drilling Classification

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Scientific Research and Experimental Development Directorate: "The CRA's perspective on the New SR&ED Claim Form", Tax for the Owner-Manager, Vol. 9, No. 4, October, 2009, p. 1.

Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work - Allowable SR&ED Expenditures".

Application Policy SR & ED 96-09 "Eligibility of Clinical Trials to Meet Regulatory Requirements"

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"

SR & ED 95-03 "Claims for ISO 9000 Registration"

SR & ED 95-02R "Science Eligibility Guidelines for the Oil & Gas of Mining Industries"

SR & ED 95-01R "Linked Activities - Regulation 2900(1)(d)"

IC86-4R3 "Scientific Research and Experimental Development"

IT-151R4 "Scientific Research and Experimental Developmental Expenditures"

Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"

Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"

IT-151R4 "Scientific Research and Experimental Developmental Expenditures"

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