Scientific Research & Experimental Development
Revelations Research Ltd. v. MNR, 92 DTC 1036, [1992] 1 CTC 2136 (TCC) -- attach -- Scientific Research & Experimental Development
ACSIS EHR (Electronic Health Record) Inc. v. The Queen, 2015 DTC 1212 [at at 1366], 2015 TCC 263 -- attach -- Scientific Research & Experimental Development
new knowledge required to adapt software to poor local infrastructure
Feedlot Health Management Services Ltd. v. The Queen, 2015 TCC 32 -- attach -- Scientific Research & Experimental Development
feed for cattle to be used for beef after SR&ED testing was excluded
6379249 Canada Inc. v. The Queen, 2015 DTC 1109 [at at 638], 2015 TCC 77 -- attach -- Scientific Research & Experimental Development
incremental improvements to an already-launched device were experimental development