Section 37

Subsection 37(1) - Scientific research and experimental development

Cases

International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332 (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...

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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...

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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....

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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...

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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...

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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...

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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...

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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...

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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...

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

Discussion of criteria applied in determining whether an organization is approved.

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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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.

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...

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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 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...

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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....

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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...

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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...

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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 233

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...

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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 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...

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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...

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Paragraph 37(1)(d)

See Also

CAE Inc. v. The Queen, 2021 CCI 57

CAE, which was engaged in manufacturing flight simulator systems, incurred over $700 million in R&D expenditures on further developing such...

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Words and Phrases
receive
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...

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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 109
Tax Topics - Income Tax Act - Section 162 - Subsection 162(11) loss carryback did not reduce late-filing penalty or interest 278

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...

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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....

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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...

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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,...

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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...

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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

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...

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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...

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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).

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....

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Words and Phrases
building

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...

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Waxman v. The Queen, 97 DTC 705, [1997] 2 CTC 2723, [1997] 2 CTC 2804 (TCC)

A partnership that carried out R&D projects respecting the diet and sheltering of steers was entitled to treat substantially all its expenditures...

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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...

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Words and Phrases
building

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.

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

S.7 employment benefits under an employee stock option program realized by employees engaged in qualifying scientific research activities...

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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....

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Words and Phrases
substantially all

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...

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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

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...

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

The taxpayer, which was engaged in researching and developing advanced data management and memory management software systems for large mainframe...

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Consoltex Inc. v. The Queen, 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),...

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Words and Phrases
expenditure

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...

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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".

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...

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Words and Phrases
equipment

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...

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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)

Cases

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...

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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 314

See Also

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...

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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 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...

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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 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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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....

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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...

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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 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...

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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 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...

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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...

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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...

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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