Subsection 37(1) - Scientific research and experimental development
Cases
International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332, [1971] CTC 604 (FCTD)
Before going on to find that the taxpayer's expenditures on scientific research (which were deducted in computing income under s. 72 of the...
See Also
Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)
Archambault J. found that a purported partnership of which the taxpayer was a purported member was not carrying on any business (as it was created...
Tigney Technology Inc. v. M.N.R., 97 DTC 414 (TCC)
The taxpayer, which was performing cancer research in Canada for a Swedish firm, incurred costs in respect of a temporary facility in Kentucky....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure | 122 |
Halak v. MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC)
Because the taxpayer had ceased to make SR&ED expenditures by 1983, he lost the ability to carry forward his pre-1983 expenditures.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(4) | 40 |
Power v. MNR, 89 DTC 449, [1989] 2 CTC 2233 (TCC)
The taxpayer was unsuccessful in seeking to deduct a portion of capital contributions which she made qua limited partner to a partnership engaged...
Gaspet Ltd. (formerly Saga Petroleum (U.K.) Ltd.) v. Elliss, [1987] BTC 218 (C.A.)
The taxpayer's Irish affiliate ("Saga Ireland") was a member of an oil exploration syndicate whose operator ("B.P.") carried out exploration work...
Administrative Policy
23 September 1998 Internal T.I. 9809087 - DEFINITION OF CANADA FOR SR&ED
For purposes of the SR&ED deduction and ITC, the term "Canada" does not include the area of water off the coastline of Canada outside the...
Application Policy SR & ED 96-04 "Payments to Third Parties for SR & ED".
93 C.R. - Q. 2
The fact that a subsidiary does not have the right to exploit the results of SR&ED that it carries out would not, in and by itself, effect its...
23 November 1993 External T.I. 9322405 F - SR & ED
Where a non-resident company makes charges in the form of technical fees, royalties or licence fees to a Canadian taxpayer for the right to...
19 October 1993 External T.I. 9329815 F - Approved for Scientific Research
All Canadian universities and affiliated colleges are automatically considered by RC to be "approved" entities under s. 37(1)(a)(ii)(B). The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) | 26 |
18 May 1993 T.I. (Tax Window, No. 31, p. 8, ¶2517)
Discussion of criteria applied in determining whether an organization is approved.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) | 19 |
30 March 1993 T.I. (Tax Window, No. 29, p. 2 ¶2449)
An asset can be eligible for the deduction under s. 37(1)(b), in lieu of claiming capital cost allowance, if an election is made under s. 16.1.
Tax Professionals Mini Round Table - Vancouver - Q. 20 (March 1993 Acess Letter, p. 107)
If an expenditure on scientific research is on current account and for an income-producing purpose, it is deductible without reference to s. 37.
20 August 1992 External T.I. 5-921392
The phrase "entitled to exploit" in s. 37(1)(a)(ii) means that the contributor should be charged a royalty at a lower rate than that charged to...
7 August 1992 T.I. (Tax Window, No. 23, p. 15, ¶2131)
Where the SR&ED expenditures of a Canadian corporation are reimbursed by its U.S. parent and the Canadian corporation does not retain the right to...
91 C.R. - Q.32
The related business requirement generally will be satisfied when the results of the SR&ED, if successful, have a direct and beneficial...
91 CPTJ - Q.27
Where payments are made to a corporation resident in Canada to do scientific research and development work on behalf of the taxpayer and the...
16 December 1991 T.I. (Tax Window, No. 11, p. 20, ¶1539)
Landscaping costs which will be deductible under s. 20(1)(aa) cannot qualify as SR&ED expenditures. However, a taxpayer whose sole business was...
September 1991 Memorandum (Tax Window, No. 10, p. 7, ¶1477)
IT-151R3, para. 5 still largely represents RC's policy on the meaning of the phrase "related to the business".
13 June 1991 T.I. (Tax Window, No. 4, p. 24, ¶1302)
Where the receipt of government assistance depends upon expenditures actually being made, s. 37(1)(d) will only apply to government assistance...
18 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 20, ¶1018)
In order for an organization to qualify under s. 37(1)(a)(ii)(A) or (B), it must be a non-profit organization that has facilities and personnel...
5 February 1990 T.I. (July 1990 Acess Letter, ¶1318)
Where a Canadian parent makes a contribution of capital to its wholly-owned subsidiary corporation to fund capital expenditures on SR&ED, the...
31 October 89 T.I. (March 1990 Acess Letter, ¶1144)
Discussion of the criteria for granting approval of an association or an educational institution.
88 C.R. - Q.70
re distinction between capital expenditures and current expenditures.
87 C.R. - Q.20
Deductibility of financial contributions to an industry research institute.
87 C.R. - Q.21
IT-364 is applicable re whether the taxpayer has commenced to carry on a business.
87 C.R. - Q. 27
Foreign travel expenditures, including remuneration, will generally be allowed if they are directly attributable to R & D carried on in Canada.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(2) | 27 |
86 C.R. - Q.17
Carry-forwards must relate to a business carried on by the taxpayer in the current year.
85 C.R. - Q.47
Disposition of a capital property a short time after its acquisition will be considered as evidence that the property was not acquired wholly for...
84 C.R. - Q.41
An expenditure generally is "made" when it is "incurred", i.e., the accrual basis applies.
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 Limited v. Canada, 2000 DTC 6108
The taxpayer carried on an SR&ED project relating to the environmental effects of offshore oil and gas development on whales, birds and fish. In...
Canada v. Tigney Technology Inc., 2000 DTC 6112
The taxpayer, which was performing cancer research in Canada for a Swedish firm, incurred costs in respect of a temporary facility in Kentucky....
Administrative Policy
17 January 2007 External T.I. 2005-0152601E5 F - Politique d'application RS & DE 1996-02
What was the impact of the LGL decision (99 DTC 675, aff’d [2000] FCA No. 166) on Case C of Application Policy 1996-02 - Testing and Studies...
Subparagraph 37(1)(a)(i)
See Also
Concept Danat Inc. v. The Queen, 2019 TCC 32 (Informal Procedure)
The taxpayer, who had a business of embroidering clothing with lettering, reported the amount expended on three of its alleged SR&ED projects...
| 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 | 233 |
Administrative Policy
3 October 2002 External T.I. 2002-0122345 F - EN RAPPORT AVEC ENTREPRISE
Aco and Bco, a distributor in Canada of products manufactured in Canada by Aco, contract for Bco to perform SR&ED to improve Aco's products, with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(1.1) | SR&ED performed by sub to improve products of unrelated business of parent is deemed to be related to sub’s business | 147 |
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
In the course of a general discussion, CRA stated:
We list the following requirements as set out in the Canada Revenue Agency ("CRA") Third-Party...
| 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 | 555 |
Clause 37(1)(a)(ii)(B)
Administrative Policy
5 January 2016 External T.I. 2013-0515771E5 F - Établissement semblable agréé
CRA declined to approve the applicant as an "approved similar institution" for purposes of s. 37(1)(a)(ii)(B), on the basis that its
activities...
9 September 2014 External T.I. 2014-0537371E5 - Approved Research Institute Status
Changes to Letters Patent in order for the "Institute" to qualify as a registered charity would not affect its status of approved research...
Paragraph 37(1)(d)
See Also
CAE Inc. v. The Queen, 2021 TCC 57, aff'd 2022 CAF 178
CAE, which was engaged in manufacturing flight simulator systems, incurred over $700 million in R&D expenditures on further developing such...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance | an unconditionally repayable loan with a 2.5% yield was government assistance | 312 |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | advance labelled by government as a "contribution" but unconditionally repayable was a loan | 97 |
Borealis Geopower Inc. v. The Queen, 2018 TCC 189 (Informal Procedure)
The taxpayer, a privately owned Canadian corporation involved in geothermal power exploration, development and utilization in Canada, was paid...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | taxpayer had "physically" received govenment assistance funds with freedom to transfer | 109 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(11) | loss carryback did not reduce late-filing penalty or interest | 278 |
Subsection 37(1.1)
Administrative Policy
3 October 2002 External T.I. 2002-0122345 F - EN RAPPORT AVEC ENTREPRISE
Aco contracted with its wholly-owned subsidiary, Bco, for Bco (which carries on a completely different business in Canada from that of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(i) | related-business requirement will generally be satisfied where the results of the SR&ED, if successful, have a direct and beneficial application in the taxpayer’s business | 584 |
Subsection 37(2) - Research outside Canada
Cases
Romar v. Canada, 2010 DTC 5076 [at 6816], 2009 FCA 48
Two Ontario partnerships of which the taxpayers were members paid for research to be carried out on their behalf by a Brazilian research...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 105 |
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
The "research" the taxpayer contracted for with a Brazilian firm did not qualify as scientific research & experimental development under s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67 | 88 | |
| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | 139 |
Administrative Policy
93 C.R. - Q. 2 (File 932765)
"Testing and data collection that is directly in support of and commensurate with the needs of basic research, applied research and experimental...
Subsection 37(3) - Minister may obtain advice
Cases
Stromotich v. The Queen, 88 DTC 6172, [1988] 1 CTC 252 (FCTD)
"There is not mandatory duty on the Minister to obtain advice. There is no legal right in the plaintiff to require him to do so."
Subsection 37(4) - Where no deduction allowed under section
See Also
Halak v. MNR, 89 DTC 531, [1989] 2 CTC 2273 (TCC)
Because a patent accords the investor the exclusive right to exploit his invention for profit, and is only granted after the invention is created,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) | 24 |
Administrative Policy
84 C.R. - Q.11
S.37(4) will not normally apply to deny a deduction for expenditures made to acquire computer software required to support the taxpayer's research...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Pension Fund or Plan | 4 |
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
Where the development costs of computer software were claimed as a deduction under s. 37(1)(b), proceeds of disposition of the software will be on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Patents and Know-How | 30 |
Subsection 37(7) - Definitions
Approved
Administrative Policy
29 November 2013 External T.I. 2013-0505451E5 - "Approved" Status
Approval of a not-for profit corporation (with any remaining property on dissolution being distributed to one or more Canadian organizations...
5 December 1994 Ministerial Letter 942198A - XXXXXXXXXX
Discussion of distinction between an approved research institute (s.37)(1)(a)(ii)(B)) and a non-profit corporation described in s. 149(j).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) | 22 |
19 January 1994 External T.I. 9315595 F - Approved Status
Discussion of criteria for an organization to be an "approved association".
Paragraph 37(7)(f)
Cases
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA)
Because a hair dryer was a large building, expenditures for its acquisition did not qualify notwithstanding that it was an experimental prototype....
Subsection 37(8) - Interpretation
See Also
CalAmp Wireless Networks Inc. v. The Queen, 2013 TCC 201, 2013 DTC 1172 [at 939], 2013 DTC 201
A taxation year of "Dataradio" (a predecessor, by amalgamation, of the taxpayer) commenced on 1 May 2006 and ended on 9 May 2006 by virtue of the...
Waxman v. R., 97 DTC 705, [1997] 2 CTC 2723 (TCC)
A partnership that carried out R&D projects respecting the diet and sheltering of steers was entitled to treat substantially all its expenditures...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 67 |
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)
A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways...
Administrative Policy
29 November 1993 Administrative Letter 9324456 F - RS&DE
Discussion of the meaning of "bonus" and "remuneration based on profits" in three contexts.
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
S.7 employment benefits under an employee stock option program realized by employees engaged in qualifying scientific research activities...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure | 155 |
Imapro Corp. v. The Queen, 92 DTC 6487, [1992] 2 CTC 298 (FCTD)
47.3% of a multi-purpose building which was constructed for a computer graphics corporation was used exclusively by it for scientific research....
See Also
VLN Advanced Technologies Inc. v. The Queen, 2018 TCC 33
The taxpayer (“VLN”) sold to a U.S. manufacturer (“Pratt”) its patent for coating removal and its intellectual property related to...
Blue Wave Seafoods Inc. v. The Queen, 2004 DTC 3066, 2004 TCC 553, aff'd 2006 DTC 6155, 2006 FCA 81
The taxpayer, which in its 1995 and 1996 taxation years was acknowledged by the Minister to be engaged in SR&ED in connection with its efforts in...
Data Kinetics Ltd. v. The Queen, 98 DTC 1877, [1998] 4 CTC 2618 (TCC)
The taxpayer, which was engaged in researching and developing advanced data management and memory management software systems for large mainframe...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 136 |
Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC)
The cost of yarn that the taxpayer expended in the course of an R&D project qualified under both s. 37(7)(c)(ii)(A) and Regulation 2900(2)(c),...
Administrative Policy
Guidance: How the Canada emergency wage subsidy affects SR&ED claims 19 February 2021 CRA Webpage
Distinction between directly engaged and directly attributable
SR&ED salary and wages
There are two types of salary and wages that can be claimed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(19) | 230 |
Application Policy SR & ED 96-06 "Directly Undertaking, Supervising or Supporting v. 'Directly Engaged' SR & ED Salary and Wages".
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(2) | 0 |
30 May 1990 T.I. (October 1990 Acess Letter, ¶1459)
General discussion.
12 December 1989 Memorandum (May 1990 Acess Letter, ¶1211)
It is not sufficient that an expenditure was intended to be used substantially for research; it must have actually been used in that manner.
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)
The taxpayer, a developer of market analysis software, paid fees to purchase or license historical securities data in order to simulate market...
Administrative Policy
30 July 2004 External T.I. 2004-0063811E5 F - Soutien administratif à une filiale
A subsidiary, which carries out SR&ED work on its own behalf and on behalf of its parent, uses the proxy method under s. 37(8)(a)(ii)(B. Can the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(13) | administrative support tasks of the parent respecting SR&ED activities of its subsidiary would not be considered SR&ED of the parent | 209 |
Clause 37(8)(a)(ii)(B)
See Also
AG Shield Ltd. v. The Queen, 2017 TCC 68
The two 50% shareholders of a small business corporation, that followed the proxy method for SR&ED purposes, decided at year end that their draws...
| 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 | 314 |
Oldcastle Building Products Canada Inc. v. The Queen, 2016 TCC 183
The taxpayer (“Oldcastle”), which was a leading producer of concrete building products, entered into an employment contract in 2004, with a...
| 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 | 320 |
| Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(9) - Paragraph 2900(9)(d) | percentage of net sales was not based on profits | 345 |
Feedlot Health Management Services Ltd. v. The Queen, 2015 TCC 32
The taxpayer, a veterinary consulting firm, undertook four research projects to test new diets, supplements, and vaccines on cattle, and paid...
| 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 | 220 |
Subclause (8)(a)(ii)(B)(IV)
See Also
Béton mobile du Québec Inc. v. The Queen, 2019 TCC 278
The taxpayer (BMQ) used mobile concrete mixers to provide concrete at the site of construction or major repair projects. BMQ, which had made a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | there can be reasonable certainty as to a successful outcome if the means of achieving it are uncertain | 463 |
Paragraph 37(8)(c)
See Also
PSC Elstow Research Farm Inc v. The Queen, 2009 DTC 168, 2008 TCC 694
The taxpayer, which engaged in research as to techniques for maximizing the yield from pig farming operations and, consequently, derived...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | amounts for unrelated projects were not "received" | 62 |
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(19) | 53 |
Administrative Policy
7 May 1991 T.I. (Tax Window, No. 3, p. 30, ¶1244)
Where a corporate partnership is conducting scientific research and experimental development, s. 37(7)(e) will be applied at the partnership level...
28 December 1989 Memorandum (May 1990 Acess Letter, ¶1213)
Royalties earned by a taxpayer whose business consists of carrying out SR&ED on its own behalf and licensing the results, meets the revenue test...
18 December 1989 Memorandum (May 1990 Acess Letter, ¶1212)
Each expenditure made by a single-purpose corporation must still meet the requirements of being incurred for scientific research and experimental...
Paragraph 37(8)(d)
Administrative Policy
26 September 1991 T.I. (Tax Window, No. 10, p. 8, ¶1481)
S.37(7)(f)(iii)(B) does not have the effect of excluding payments made to a corporation described in s. 149(1)(j) which deals at arm's length with...
90 C.P.T.J. - Q.16
Additions and alterations to an existing building come within the exclusion in s. 37(7)(f)(i) because "building" includes any additional...
1990 Answers of the Scarborough District Office (May 1990 Acess Letter, ¶1200, Q. 7)
Capital expenditures made in respect of refurbishing or renovating a pre-existing building are considered non-qualifying expenditures in respect...
Subsection 37(10) - Time for election
Cases
Advanced Agricultural Testing Inc. v. The Queen, 2009 DTC 687, 2009 TCC 190
The taxpayer was precluded from revoking his election to use the proxy method for his 1995 to 1998 taxation years. Subsection 37(1) was not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 50 |
Subsection 37(11) - Filing requirement
Cases
Westsource Group Holdings Inc. v. Canada, 2018 FCA 57
The Minister denied SR&ED tax credits claimed by the taxpayer (“Westsource”) for a project for the failure of Westsource to comply with ss....
AFD Petroleum Ltd. v. Canada (Attorney General), 2016 FC 547
On December 31 2013, the Applicant requested that its 2012 corporate income tax return be amended to include a claim for SR&ED expenditures, but...
| 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 | 163 |
See Also
Toronto Dominion Bank v. B.C. (Commissioner of Income Tax), 2017 BCCA 159
The taxpayer (TD) made an unsuccessful submission that because a taxation year ends on the very last instant of the year, a B.C. provision...
| 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 | 271 |
| 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 | 293 |
1373744 Ontario Inc. o/a One Source Metal v. The Queen, 2009 DTC 1884, 2009 TCC 511 (Informal Procedure)
Although the taxpayer filed its form T-661 on a timely basis for its 2005 taxation year (i.e. by March 31, 2007), on balance of probabilities it...
Administrative Policy
3 March 2008 External T.I. 2007-0226201E5 F - RS&DE - Formulaires et renseignements prescrits
A parent corporation ("XYZ") performs work on behalf of its wholly-owned subsidiary ("ABC"). Since XYZ applied s. 37(13) regarding this work, it...
Subsection 37(13)
Administrative Policy
30 July 2004 External T.I. 2004-0063811E5 F - Soutien administratif à une filiale
A subsidiary, which carries out SR&ED work on its own behalf and on behalf of its parent, uses the proxy method under s. 37(8)(a)(ii)(B. Before...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(A) | parent can use traditional method while subsidiary uses proxy method | 280 |