Willowglen Systems Inc. v. The King, 2026 TCC 7 -- attach -- Scientific Research & Experimental Development
the more challenging of two software-control projects qualified as SR&ED
Scientific Research & Experimental Development
Vortex Energy Services Ltd. v. The King, 2025 TCC 63 -- attach -- Scientific Research & Experimental Development
purported SR&ED was routine engineering conducted by trial and error
Mold Leaders Inc. v. The King, 2023 TCC 127 -- attach -- Scientific Research & Experimental Development
challenging engineering involving standard procedures was not SR&ED
Canafric Inc. v. The King, 2023 TCC 108 -- attach -- Scientific Research & Experimental Development
developing new pie recipes was SR&ED
Buhler Versatile Inc. v. The King, 2023 TCC 18 -- attach -- Scientific Research & Experimental Development
increasing the horsepower of a tractor by 20% was SR&ED
National R&D Inc. v. Canada, 2022 FCA 72 -- attach -- Scientific Research & Experimental Development
need for use of the scientific method in SR&ED
Airzone One Ltd. v. The Queen, 2022 TCC 29 -- attach -- Scientific Research & Experimental Development
presumption that a taxpayer satisfying the “how” SR&ED tests will also satisfy the “why” test
WRD Borger Construction Ltd. v. The Queen, 2021 TCC 40 (Informal Procedure) -- attach -- Scientific Research & Experimental Development
taxpayer was engaged in trial and error rather than SR&ED
Logix Data Products Inc. v. The Queen, 2021 TCC 36 -- attach -- Scientific Research & Experimental Development
alleged SR&ED work was routine engineering
KAM-PRESS METAL PRODUCTS LTD. v. HER MAJESTY THE QUEEN, 2021 FCA 88 -- attach -- Scientific Research & Experimental Development
requirement for use of the scientific method in SR&ED
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