Allegro Wireless Canada Inc. v. The Queen, 2021 TCC 27 -- attach -- Scientific Research & Experimental Development
software development qualified as SR&ED
Scientific Research & Experimental Development
6398316 Canada Inc. v. The Queen, 2021 TCC 17 -- attach -- Scientific Research & Experimental Development
achieving greater cost efficiency is generally not SR&ED
National R&D Inc. v. The Queen, 2020 TCC 47, aff'd 2022 FCA 72 -- attach -- Scientific Research & Experimental Development
programming costs were not SR&ED
Béton mobile du Québec Inc. v. The Queen, 2019 TCC 278 -- attach -- Scientific Research & Experimental Development
there can be reasonable certainty as to a successful outcome if the means of achieving it are uncertain
Clevor Technologies Inc. v. The Queen, 2019 TCC 166 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
trial and error method or application of metaheuristics were not SR&ED
Exxonmobil Canada Ltd. v. The Queen, 2019 TCC 108 -- attach -- Scientific Research & Experimental Development
initial well placed in order to validate improved reservoir analysis was not SR&ED
CRL Engineering Ltd. v. The Queen, 2019 TCC 65 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
development of custom software qualified as SR&ED
Concept Danat Inc. v. The Queen, 2019 TCC 32 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
using existing equipment in developing a new product was not R&D
Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
claims denied because of inadequate notes of work performed
Flavor Net Inc. v. The Queen, 2017 TCC 179 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
challenging project that applied only existing methods and techniques and entailed no hypotheses or much testing did not qualify
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