Scientific Research & Experimental Development
Safety Plus Inc. v. R., 99 DTC 537, [1999] 3 CTC 2123 (TCC) -- attach -- Scientific Research & Experimental Development
Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work - Allowable SR&ED Expenditures". -- attach -- Scientific Research & Experimental Development
Hypercube Inc. v. The Queen, 2015 DTC 1135 [at at 859], 2015 TCC 65 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
development of code analysis software entailed standard techniques