2015–1 Newsletter: SR&ED Technology & Financial Tax Cases
by R&DBASE | Sep 16, 2015 | - |
| TOPICAL AREA |
APPELLANT |
PRIMARY ISSUE |
WIN – LOSE |
RULING & RATIONALE |
SIGNIFICANCE |
| Technological eligibility |
|
|
|
|
|
Software |
Highweb & Page |
Software – Java & .NET |
LOSS |
No documentation of hypotheses or conclusions |
Moderate |
|
|
Hypercube |
Software development |
LOSS |
Failure to define standard practice |
Low |
|
Printer design |
6379249 Canada Inc. |
End of eligible work |
WIN |
Problems after release created technology uncertainty |
High |
|
Process improvement |
Les Abeilles (GE) |
Process improvements – 4 projects |
WIN |
Admissability of verbal evidence if “highly credible” |
Moderate |
|
Food |
R&D Pro Innovation |
Develop new chocolate spread |
LOSS |
Routine engineering (no uncertainty > standard practice) |
Moderate |
|
Evidence retention |
Buhler Versatile Inc. |
Loss / Destruction of records |
LOSS |
Must maintain even after CRA review |
Moderate |
| Financial issues |
|
|
|
|
|
Use of livestock in R&D |
Feedlott Health |
Costs paid for study of cattle |
WIN |
Costs eligible SR&ED subcontract payment |
High |
|
CCPC status |
Mindready Solutions |
Was private Co. controlled by Public? |
LOSS |
Several factors determining factual control |
Moderate |
|
18 month deadline |
6379249 Canada Inc. |
Proving project filed with claim |
WIN |
Admissability of verbal evidence if “highly credible” |
Moderate |
