Section 37

Subsection 37(1) - Scientific research and experimental development

Cases

See Also

Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)

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Tigney Technology Inc. v. M.N.R., 97 DTC 414 (TCC)

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Halak v. MNR, 89 DTC 531 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(4) 38

Power v. MNR, 89 DTC 449 (TCC)

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Gaspet Ltd. (formerly Saga Petroleum (U.K.) Ltd.) v. Elliss, [1987] BTC 218 (C.A.)

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Administrative Policy

23 September 1998 Internal T.I. 7-980908 -

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Application Policy SR & ED 96-04 "Payments to Third Parties for SR & ED".

93 C.R. - Q. 2

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23 November 1993 Internal T.I. 5-932240 -

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19 October 1993 T.I. 932981 (C.T.O. "Approved for Scientific Research")

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18 May 1993 T.I. (Tax Window, No. 31, p. 8, ¶2517)

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30 March 1993 T.I. (Tax Window, No. 29, p. 2 ¶2449)

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Tax Professionals Mini Round Table - Vancouver - Q. 20 (March 1993 Acess Letter, p. 107)

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20 August 1992 External T.I. 5-921392 -

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7 August 1992 T.I. (Tax Window, No. 23, p. 15, ¶2131)

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91 C.R. - Q.32

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91 CPTJ - Q.27

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16 December 1991 T.I. (Tax Window, No. 11, p. 20, ¶1539)

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September 1991 Memorandum (Tax Window, No. 10, p. 7, ¶1477)

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13 June 1991 T.I. (Tax Window, No. 4, p. 24, ¶1302)

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18 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1018)

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5 February 1990 T.I. (July 1990 Acess Letter, ¶1318)

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31 October 89 T.I. (March 1990 Acess Letter, ¶1144)

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88 C.R. - Q.70

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87 C.R. - Q.20

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87 C.R. - Q.21

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87 C.R. - Q. 27

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86 C.R. - Q.17

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85 C.R. - Q.47

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Articles

B. Cookson, K. Wensley, "Research and Development Roundtable", Summarized in 1997 Canadian Tax Journal, Vol. 45, No. 6, p. 1303.

Paragraph 37(1)(a)

Cases

LGL Ltd. v. The Queen, 2000 DTC 6108 (FCA)

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Canada v. Tigney Technology Inc., 2000 DTC 6112, 2002 FCA 161 (FCA)

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Subparagraph 37(1)(a)(i)

See Also

Concept Danat Inc. v. The Queen, 2019 TCC 32 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development using existing equipment in developing a new product was not R&D 212

Subparagraph 37(1)(a)(ii)

Clause 37(1)(a)(ii)(A)

Administrative Policy

21 February 2013 External T.I. 2012-0442751E5 F - Non-Profit SR&ED corporation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) various stipulated s. 149(1)(j) requirements not stipulated in articles or by-laws 515

Clause 37(1)(a)(ii)(B)

Administrative Policy

5 January 2016 External T.I. 2013-0515771E5 F - Établissement semblable agréé

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9 September 2014 External T.I. 2014-0537371E5 - Approved Research Institute Status

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Paragraph 37(1)(d)

See Also

Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure)

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Words and Phrases
receive
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt taxpayer had "physically" received govenment assistance funds with freedom to transfer 106
Tax Topics - Income Tax Act - Section 162 - Subsection 162(11) loss carryback did not reduce late-filing penalty or interest 261

Subsection 37(2) - Research outside Canada

Cases

Romar v. Canada, 2010 DTC 5076 [at 6816], 2009 FCA 48

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 101

Beaudry v. The Queen, 2010 DTC 1266 [at 3853], 2008 TCC 17, aff'd Romar v. The Queen, 2010 DTC 5076 [at 6816], 2009 FCA 48

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Administrative Policy

93 C.R. - Q. 2 (File 932765)

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Subsection 37(3) - Minister may obtain advice

Cases

Stromotich v. The Queen, 88 DTC 6172, [1988] 1 CTC 252 (FCTD)

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Subsection 37(4) - Where no deduction allowed under section

See Also

Halak v. MNR, 89 DTC 531 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) 21

Administrative Policy

84 C.R. - Q.11

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Subsection 37(6) - Expenditures of a capital nature

Administrative Policy

1996 Ontario Tax Conference Round Table, "Purchase and Sale of Computer Software, Q. 5", 1997 Canadian Tax Journal, Vol. 45, No. 1, at p. 221

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Subsection 37(7) - Definitions

Approved

Administrative Policy

29 November 2013 External T.I. 2013-0505451E5 - "Approved" Status

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5 May 1995 External T.I. 5-942198 -

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19 January 1994 T.I. 931559 (C.T.O. "Approved Status")

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Paragraph 37(7)(f)

Cases

Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA)

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Words and Phrases
building

Subsection 37(8) - Interpretation

See Also

CalAmp Wireless Networks Inc v. The Queen, 2013 DTC 1172 [at 939], 2013 DTC 201

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Waxman v. The Queen, 97 DTC 705 (TCC)

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Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)

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Words and Phrases
building

Administrative Policy

29 November 1993 Internal T.I. 7-932445 -

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Words and Phrases
bonus

Articles

Katiya, "Proposed Changes to the SR&ED Program under the Income Tax Act", 1994 Canadian Tax Journal, No. 42, No. 2, p. 309.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2902 0

Paragraph 37(8)(a)

Cases

Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149

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Imapro Corp. v. The Queen, 92 DTC 6487 (FCTD)

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Words and Phrases
substantially all

See Also

VLN Advanced Technologies Inc. v. The Queen, 2018 TCC 33

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Blue Wave Seafoods Inc. v. The Queen, 2004 DTC 3066, 2004 TCC 553, aff'd 2006 DTC 6155, 2006 FCA 81

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Data Kinetics Ltd. v. The Queen, 98 DTC 1877 (TCC)

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Consoltex Inc. v. The Queen, 97 DTC 724 (TCC)

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Words and Phrases
expenditure

Administrative Policy

Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages".

30 May 1990 T.I. (October 1990 Acess Letter, ¶1459)

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12 December 1989 Memorandum (May 1990 Acess Letter, ¶1211)

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Subparagraph 37(8)(a)(ii)

Clause 37(8)(a)(ii)(A)

See Also

Inflection Analytics Ltd. v. The Queen, 2015 DTC 1126 [at 786], 2015 TCC 129 (Informal Procedure)

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Words and Phrases
equipment

Clause 37(8)(a)(ii)(B)

Cases

AG Shield Ltd. v. The Queen, 2017 TCC 68

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(2) - Paragraph 2900(2)(b) individual shareholders entitled to find that their non-dividend draws were solely wages for SR&ED prosecution 290

See Also

Oldcastle Building Products Canada Inc. v. The Queen, 2016 CCI 183

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(9) - Paragraph 2900(9)(c) sales-based remuneration was not bonus 309
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(9) - Paragraph 2900(9)(d) percentage of net sales was not based on profits 334

Feedlot Health Management Services Ltd. v. The Queen, 2015 TCC 32

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development feed for cattle to be used for beef after SR&ED testing was excluded 213

Paragraph 37(8)(c)

See Also

PSC Elstow Research Farm Inc v. The Queen, 2009 DTC 168, 2008 TCC 694

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Administrative Policy

7 May 1991 T.I. (Tax Window, No. 3, p. 30, ¶1244)

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28 December 1989 Memorandum (May 1990 Acess Letter, ¶1213)

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18 December 1989 Memorandum (May 1990 Acess Letter, ¶1212)

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Paragraph 37(8)(d)

Administrative Policy

26 September 1991 T.I. (Tax Window, No. 10, p. 8, ¶1481)

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90 C.P.T.J. - Q.16

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1990 Answers of the Scarborough District Office (May 1990 Acess Letter, ¶1200, Q. 7)

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Subsection 37(10) - Time for election

Cases

Advanced Agricultural Testing Inc. v. The Queen, 2009 DTC 687, 2009 TCC 190

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Subsection 37(11) - Filing requirement

Cases

Westsource Group Holdings Inc. v. Canada, 2018 FCA 57

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AFD Petroleum Ltd. v. Canada (Attorney General), 2016 FC 547

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) CRA cannot be compelled to consider a request to amend a return 157

See Also

Toronto Dominion Bank v. B.C. (Commissioner of Income Tax), 2017 BCCA 159

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 27 - Subsection 27(4) filing deadline period started being counted from the day following the year end 249
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.2) Commissioner improperly restricted herself to applying only the published guidelines on extending a return-filing deadline 273

1373744 Ontario Inc. o/a One Source Metal v. The Queen, 2009 DTC 1884, 2009 TCC 511 (Informal Procedure)

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