Scientific Research & Experimental Development
Application Policy SR & ED 96-09 "Eligibility of Clinical Trials to Meet Regulatory Requirements" -- attach -- Scientific Research & Experimental Development
18 September 2013 Draft examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy -- attach -- Scientific Research & Experimental Development
6 February 2014 External T.I. 2013-0512191E5 - Mining Activities and SR & ED -- attach -- Scientific Research & Experimental Development
CEE excluded even if renounced
Canalerta Technologies Inc. v. MNR, 93 DTC 165, [1993] 1 CTC 2141 (TCC) -- attach -- Scientific Research & Experimental Development
Jentel Manufacturing Ltd. v. Canada, 2012 DTC 5031 [at at 6682], 2011 FCA 355 -- attach -- Scientific Research & Experimental Development
Progressive Solutions Inc. v. The Queen, 96 DTC 1232 (TCC) -- attach -- Scientific Research & Experimental Development
ETA Performance Systems Corp. v. MNR, 93 DTC 451, [1993] 1 CTC 2710 (TCC) -- attach -- Scientific Research & Experimental Development
R I S - Christie Ltd. v. Canada, 99 DTC 5087, [1999] 1 CTC 132 (FCA) -- attach -- Scientific Research & Experimental Development
Blue Wave Seafoods Inc. v. Canada, 2006 DTC 6155, 2006 FCA 81 -- attach -- Scientific Research & Experimental Development
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