See Also
Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure)
In finding that fees paid to an accounting firm to prepare investment tax credit claims in respect of scientific research undertaken by the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(2) | 83 |
Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)
The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 87 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 112 |
Minicom Data Corp. v. The Queen, 92 DTC 1876, [1992] 2 CTC 2196 (TCC)
In finding that interest on a mortgage secured by a building which was used as the taxpayer's head office and principal place of business was a...
Administrative Policy
31 May 1994 External T.I. 9413655 - INVESTMENT TAX CREDIT (SR&ED)
IT-331R, para. 24, does not explain when renovations will be so "significant" to result in the renovated equipment not being prescribed properly....
8 June 1993 T.I. (Tax Window, No. 32, p. 18, ΒΆ2615)
After the confirmation of Finance that it was not intended that an election under s. 16.1 should cause equipment not to qualify for an investment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) | 48 |
85 C.R. - Q.48
A partnership which intends to exploit technology developed by it will not ne considered to derive "all or substantially all" of its revenue from...
84 C.R. - Q.41
Notwithstanding the "wholly attributable" requirement, where a specific area within a building is set aside exclusively for R&D for the...
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 Act - Section 37 - Subsection 37(8) | 0 |
Paragraph 2902(b)
Subparagraph 2902(b)(ii)
Administrative Policy
26 October 2022 Internal T.I. 2021-0915091I7 - SR&ED Prescribed Expenditures
The Claimant purchased a used machine which it modified as part of its SR&ED project and which was accepted as being purchased on current account...