Cases
Jentel Manufacturing Ltd. v. Canada, 2012 DTC 5031 [at 6682], 2011 FCA 355
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See Also
National R&D Inc. v. The Queen, 2020 TCC 47
Béton mobile du Québec Inc. v. The Queen, 2019 CCI 278
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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) - Subclause (8)(a)(ii)(B)(IV) | managerial and supervisory payroll included | 256 |
Clevor Technologies Inc. v. The Queen, 2019 TCC 166 (Informal Procedure)
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Exxonmobil Canada Ltd. v. The Queen, 2019 TCC 108
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(3) - Paragraph 1204(3)(a) | income not derived from transporting if no actual revenues therefrom | 378 |
CRL Engineering Ltd. v. The Queen, 2019 TCC 65 (Informal Procedure)
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Concept Danat Inc. v. The Queen, 2019 TCC 32 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(i) | SR&ED claim could not be based on estimated hours worked | 141 |
Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (Informal Procedure)
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Life Choice Ltd. v. The Queen, 2017 TCC 21 (Informal Procedure)
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Flavor Net Inc. v. The Queen, 2017 TCC 179 (Informal Procedure)
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Robotx Solutions Inc. v. The Queen, 2017 TCC 73 (Informal Procedure)
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Formadrain Inc. v. The Queen, 2017 TCC 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 errorEmotion Picture Studios Inc. v. The Queen, 2016 DTC 1005 [at 2519], 2015 TCC 323 (Informal Procedure)
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 | 320 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(10) | 27 |
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 | 105 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) | 144 |
Northwest Hydraulic Consultants Ltd. v. The Queen, 98 DTC 1839 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 72 |
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)
ETA Performance Systems Corp. v. MNR, 93 DTC 451 (TCC)
Canalerta Technologies Inc. v. MNR, 93 DTC 165 (TCC)
Revelations Research Ltd. v. MNR, 92 DTC 1036 (TCC)
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
Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 158 |
Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 597 |
19 November 2012 External T.I. 2012-0459351E5 - Shale Gas Well Drilling Classification
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.2 - Subsection 66.2(5) - Canadian development expense - Paragraph (a) | 126 |
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"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
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"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |
IT-151R4 "Scientific Research and Experimental Developmental Expenditures"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 0 |