Robotx Solutions Inc. v. The Queen, 2017 TCC 73 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
solving narrowly-cast production engineering problems was not SR&ED
Scientific Research & Experimental Development
Formadrain Inc. v. The Queen, 2017 TCC 42 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
improving the process for repairing drains qualified
Life Choice Ltd. v. The Queen, 2017 TCC 21 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
no SR&ED without testing
Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
solving a challenge by trial and error did not qualify
Emotion Picture Studios Inc. v. The Queen, 2015 TCC 323, 2016 DTC 1005 [at 2519] (Informal Procedure) -- attach -- Scientific Research & Experimental Development
experiments to maximize internet search rankings were not SR&ED
Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015 -- attach -- Scientific Research & Experimental Development
Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015 -- attach -- Scientific Research & Experimental Development
IC86-4R3 "Scientific Research and Experimental Development" -- attach -- Scientific Research & Experimental Development
Tacto Neuro Sensory Devices Inc./Appareils Neurosensoriels Tacto Inc. v. The Queen, 2005 DTC 457, 2004 TCC 341 -- attach -- Scientific Research & Experimental Development
Zeuter Development Corporation v. The Queen, 2007 DTC 41, 2006 TCC 597 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
novelty or innovation is not sufficient to illustrate technological advancement
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