Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure) -- summary under Scientific Research & Experimental Development
Full Title
Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen, 2017 TCC 6 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Developmentsolving a challenge by trial and error did not qualify
The taxpayer (“JTR”) undertook a project in 2008 (the “Fire Curtain Project”) and in 2009 (the “Manual Override Project”) to solve two...
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