Scientific Research & Experimental Development
Application Policy SR & ED 96-08 "Eligibility of the Preparation of New Drug Submissions" -- attach -- Scientific Research & Experimental Development
Application Policy SR & ED 96-07 "Prototypes, Custom Products/Commercial Assets, Pilot Plants and Experimental Production" -- attach -- Scientific Research & Experimental Development
Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries" -- attach -- Scientific Research & Experimental Development
19 November 2012 External T.I. 2012-0459351E5 - Shale Gas Well Drilling Classification -- attach -- Scientific Research & Experimental Development
C W Agencies Inc v. The Queen, 2000 DTC 2372 (TCC), aff'd 2002 DTC 6740, 2001 FCA 393 -- attach -- Scientific Research & Experimental Development
Data Kinetics Ltd. v. The Queen, 98 DTC 1877, [1998] 4 CTC 2618 (TCC) -- attach -- Scientific Research & Experimental Development
116736 Canada Inc. v. R., 98 DTC 1816, [1998] 3 CTC 2679 (TCC) -- attach -- Scientific Research & Experimental Development
Northwest Hydraulic Consultants Ltd. v. R., 98 DTC 1839, [1998] 3 CTC 2520 (TCC) -- attach -- Scientific Research & Experimental Development
5 factors test