| I: Technological Eligibility | | | | | | | |
| I-1: Software & IT | Acsis EHR | 2016 TCC 50 | 2016 | Work to increase stability (Software) | Win | No existing methods | Still lacks detail on specific hypotheses | Moderate |
| | CRL Engineering | 2019 TCC 65 | 2019 | Distributed Computing & Advancement (IT) | Win | Sequentially progressively complex options via PhD researcher & project published scholarly | Example of software related advancement | Moderate |
| | Allegro Wireless | 2021 TCC 27 | 2022 | Claims by Telecom (Software/AI) | Win | 3 of 3 projects eligible | Examples including AI and software | High |
| | Dazzm Inc. | 2024 TCC 129 | 2024 | Cloud-based SaaS software integration (React Performance) (Software) | Win | Systemic uncertainty in open-source tool integration (React Redux etc.); NW Hydraulic criteria; beyond routine debugging/optimization | Encourages holistic evaluation of software projects; reinforces documentation via metrics/testimony | High |
| I-2: Manufacturing & Engineering | 6379249 Canada Inc. | 2015 TCC 77 | 2015 | Printer design problems post commercial sale (Manufacturing) | Win | Strong evidence of TU and TA example | Excellent example of eligible project | High |
| | Formadrain | 2017 TCC 42 | 2017 | Technological Advancement (TA) Concrete (Engineering) | Win | Method unique in industry & cross disciplinary | Excellent example of eligible project | High |
| | A&D Precision | 2019 TCC 48 | 2019 | TA in precision machine projects (Manufacturing) | Win | System uncertainty but still lacks detail | Use of expert testimony favorable | Moderate |
| | Beton Mobile | 2019 CCI 278 | 2019 | Concrete processes - 5 criteria (Engineering) | Win | 6 of 14 projects eligible each detailed | Questions on why some ineligible | High |
| | Andre Lamy MPC | 2020 TCC 61 | 2020 | Whether Directly Engaged (Engineering) | Win | Work by Dr. deemed on behalf of MPC; 4 eligible project examples - 2 with sponsors | Clarifies issues on claims for Medical Professional Corporations | High |
| | 9158 Quebec | 2022 TCC 137 | 2022 | Machine Design (Engineering) | Loss | Documentation using subcontractors | | Low |
| | Buhler | 2023 TCC 18 | 2023 | Tractor design (Manufacturing) | Win | Ability to illustrate integration issues | Excellent illustration of system uncertainties | High |
| | Chagnon | | 2023 | Jewelry design (Manufacturing) | Loss | BSc. + in field of science | Need to evidence knoweldge apparent to BSc. in field | Low |
| | Daves Diesel | 2022 TCC 62 | 2023 | Injector design (Manufacturing) | Loss | BSc. + in field of science | | Low |
| | JEC | 2022 TCC 170 | 2023 | Welding processes (Engineering) | Loss | BSc. + in field of science | | Low |
| | Mold Leaders | 2023 TCC 127. | 2023 | Mold designs (Manufacturing) | Loss | BSc. + in field of science | | Low |
| | Mold Leaders (Appeal) | | 2024 | Mold development (Manufacturing) | Loss | Trial & error vs. systematic; original ruling supported | | Low |
| I-3: Energy & Environment | Northwest Hydraulic Consultants Ltd. | 97-531-IT-G | 1998 | System Uncertainties (SU) basis eligibility (Hydraulics/Environment) | Win | 4 of 5 projects eligible "system uncertainties" | Landmark case with "exemplary" project | High |
| | Rainbow Pipeline | 96-4369-IT-G | 1999 | Definition "technological advancement" (TA) (Energy/Pipeline) | Win | Rejection of a hypothesis is an advance | Significant precedent definition of "TA" | High |
| | Airmax* | 2012 TCC 376 | 2012 | Technological Advancement (TA) HVAC (Environment) | Win | System uncertainties re. heat source pressure ducts; | Use of informal appeal procedure | High |
| | Novalia (Wind turbines) | 2016 TCC 81 | 2017 | Wind turbine with patent (Energy) | Lose | Lack of Qualifications? PhD in music. | Hypotheses must be based in science | Moderate |
| | Airzone One | | 2022 | Air quality research (Environment) | Win | 4 of 6 projects eligible | Cut-off between eligible and ineligible | High |
| | Global Sustainable | 2021 TCC 17 | 2021 | Energy efficiency (Energy) | Loss | Work routine | Compare vs. Airmax case | Moderate |
| | Logix Data | | 2022 | Solar panels (Energy) | Loss | Tests not recorded | Good project if documentation | Moderate |
| | ACBK | | 2023 | Thermal Storage process (Energy) | Loss | Improving patented process - planning | Defining Standard Practice | Moderate |
| | Vortex Energy Services Ltd. | 2025 TCC 63 | 2025 | Mobile direct-contact water heaters (fracking) (Energy) | Loss | Work was trial-and-error prototyping; vague/general hypotheses; lack of expert evidence | Reinforces need for verifiable systematic documentation and technical validation | Low |
| I-4: Food & Agri | Flavornet* | 2017 TCC 179 | 2017 | Defining Standard practice (Food) | Lose | 4 of 5 criteria not met | Did TCC consider relevant evidence? | High |
| | LifeChoice | 2017 TCC 21 | 2017 | SI analysis formulations by PhD naturopath (Agri/Food) | Lose | No testing of hypotheses | Change in interpretation of "testing or analysis" | High |
| | Canafric | | 2023 | Food development (Food) | Win | Extension of technology | Unusual verdict based on evidence | Moderate |
| | Biscuiterie | | 2024 | Food product development (Food) | Loss | Usual procedures | Document hypotheses | Low |
| | Manning Canning Kitchens Inc. | 2024 TCC 159 | 2025 | Shelf-stable cold-pressed juice ('Chrisoda') (Food) | Win | Novel HPP application for microbial stability; hypotheses tested via measurable observations (e.g. pH microbial counts) | Validates observation & measurement as keys to systematic investigation | High |
| I-5: Construction & Materials | Les Abeilles (GE) | 2014 TCC 313 | 2015 | Processes – 4 projects little evidence (Materials) | Win | Verbal evidence if “highly credible” | Credible witnesses counters weak documentation | Moderate |
| | Atelier Béton | | 2022 | Concrete forming (Construction) | Loss | Documenting hypotheses | Examples of missing variables by CRA | Moderate |
| | WRD Borger Construction | 2021 TCC 40 | 2021 | Construction | Loss | Trial & error | Business vs. technological problems | Low |
| | Paveit Construction Inc. | 2025 TCC 129 | 2025 | Roller-Compacted Concrete field process (Construction) | Loss | Adjustments were trial-and-error; known variables; no advancement; poor records | Reinforces need for controlled systematic evidence | Medium |
| I-6: Other (General Processes etc.) | RIS Christie | [1996] ETC 537 | 1996 | Lack of documentation (General) | Lose - round 1 | No evidence experimentation or analysis | Results &/or patent NOT proof of SI | Moderate |
| | Hun-Medipharma* | 97-2305-IT-I | 1997 | Eligibility analysis without "clinical trials" (Pharma) | Win | SR&ED can be "experimentation OR analysis" | SI envisions contemplation vs. experimentation | Moderate |
| | RIS Christie - appal | [1999] ETC 2004 | 1999 | Death of key witness (General) | Win - round 2 | Engineer died prior to trial - court sympathetic | Courts sympathetic in extreme circumstances | Moderate |
| | | | | | | | | |
| II: Financial Issues | | | | | | | |
| II-1 Assistance / Grants / | Les Cultures Laflamme | 89-2514(IT) | 1989 | Sale of experimental production | Win | Sale irrelevant if SR&ED performed | SR&ED labour eligible despite subsequent sale | High |
| Experimental Product Sale | Com Dev Ltd. | 96-4343-IT-G | 1999 | Government fees - "assistance" or "revenue" | Win | Fixed price contract not purchase of SR&ED | Structure contracts so "taxpayer" bears "risks" | High |
| | CAE | | 2022 | Loans as government assistance | Loss | Related to SR&ED | Need to separate R&D vs. non-R&D loans | Moderate |
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| II-2 Wages | Synchrosat | 2000-1378-IT-I | 1995 | Salary to only SR&ED activities | Lose | Only SR&ED percentage claimable | Need document employee experimentation time | Low |
| | Ergorecherche | [1998] CTC | 1998 | Time allocation SR&ED vs. non-SR&ED | Lose | Reasonable basis for allocation required | Could structure "non-SR&ED" in unpaid time | Moderate |
| | Alcatel | 2005 TCC 149 | 2005 | Stock options - SR&ED "cost" incurred | Win - round 1; Draw - round 2 | SR&ED "cost" is dilution of shareholder interest; Legislation to disallow > Nov. 14 2005 | Courts contemplate "costs" not in taxable income; Not available after 2005 taxation years | High |
| | Jaft | 2015 MBCA 77 | 2016 | Wages only payable if SR&ED approved | Lose | Claim unpaid wages on sch 32 line 315 | | |
| | AG Shield | 2017 TCC 68 | 2017 | Allocation of SR&ED wages | Win | 100% allowed even though 23% | Dividends & non T-4 payments included? | High |
| | Oldcastle | 2016 CCI 183 | 2017 | SR&ED wages based on sales | Win | Salary & wages definition 248(1) | Payments not considered commission | High |
| II-3 Materials | Consoltex | 97 DTC 724 | 1997 | Materials used in SR&ED then sold | Win - round 1; Win - round 2 | Eligible if required for SR&ED; New legislation repayment of ITC's on sale | Short-lived precedent "commercial materials"; Labour eligible - materials "sold" excluded | High |
| II-4 Unpaid Amounts | Chartwell | 2004 TCC 728 | 2002 | Eligibility of unpaid amounts / bad debts | Win / lose | Claim costs year incurred (then 78(4)) | Opportunity to claim unpaid wages | High |
| II-5 Foreign Expenses | LGL | 96-4726 (IT)G | 1999 | Data collection outside Canada SR&ED? | Lose; Draw - round 2 | Ineligible if physically outside Canada; Subsequent events: eligible if within "EEZ" | Courts took literal interpretation of "in Canada"; Prompted subsequent 10% for travel abroad | Moderate |
| | Blackberry Canada | | 2025 | Foreign R&D; Whether foreign R&D FAPI income | Win | R&D services were not FAPI | Should not be treated as passive income | High |
| II-6 Filing Deadline | Alex Parallel Computers | T-1512-97 | 1998 | Basis for extension of filing deadline | Win; Draw - round 2 | CRA cannot restrict Minister extend deadlines; Legislation Nov. 17 2005 no SR&ED extension | Extension reasons CRA IC (illness/disasters); Must file by 18 months year end - preferably 15 | Moderate |
| | Datacalc Research | 2000-1413-IT-G | 2000 | Extension of 18 month filing deadline | Lose | Qualified expenditures by filing due date | Object proper sections ITA - see Alex Parallel | Low |
| | 6379249 Canada Inc. | 2015 TCC 77 | 2015 | Proving project filed with claim | Win | Verbal evidence if “highly credible” | Not relevant if efiling claims | Moderate |
| | Easyway Cattle | 2015 TCC 211 | 2016 | Failed to file sch 31 | Lose | All prescribed info in prescribed form | Danger filing past 15 month CRA deadline | Moderate |
| | Westsource | 2017 TCC 9 | 2017 | Complete claim | Lose | Projects only filed by related Co. | 18 month deadline is absolute | Moderate |
| | Fooi | | 2024 | Deadline to appeal | Loss | File sent by mail | 18 month deadline; Need proof of filing | High |
| | Windsor | | 2024 | Deadline to appeal | Win | Clarification vs. amendment | Right to appeal maintained | Low |
| II-7 Qualified CCPC Status | All Colour Chemicals | [1993] CTC | 1993 | Can CCPC partners claim 35% ITC's? | Lose | 127(8) partnership "over-rides" 127(10.1) refunds | Qualified CCPC's avoid SR&ED partnerships | High |
| | HSC Research | CTC 2283 (TCC) | 1995 | Factors in evaluating de facto control | Win | Separate directors - no control evidenced | Landmark case on definition of "de facto control" | High |
| | Mimetex Pharmaceutical | 1999-4847-IT-G | 1999 | If US director 50% shares has control? | Lose | US director w/o consent Canadian director(s) | Get consent from 1 of 2 Canadian directors | High |
| | Terra Remote | 2006 TCC 279 | 2006 | Is shareholder < 50% arm's length? | Win | ITA 256 (control) & 251 (related persons) | Specified employee (>10%) vs "Arm's Length" | Moderate |
| | Mindready Solutions | 2015 CCI 17 | 2015 | Was private Co. controlled by Public? | Lose | Several factors determining factual control | Good list of issues | Moderate |
| | Aeronautic Dev Corp | 2017 TCC 39 | 2017 | De facto Control | Lose | Undue influence | Be careful even if <50% votes | Moderate |
| | CO2 Solution Technologies | 2019 CCI 286 | 2019 | Control by public co. | Lose | De facto control established | Loss with costs | Moderate |
| II-8 ITC Use | Ainsworth Lumber | 98-1052-IT-G | 2001 | ITC use - refundable vs. non-refundable | Win | Act clarifies that taxpayer "may" deduct [credits] | Taxpayer elects order | Moderate |
| II-9 SR&ED Fraud | R v. Elhami | 2017 QCCQ 2684 | 2017 | Level of fine | Lose | Each of 3 parties charged 50% false dates | Fine is 150% of amount claimed | High |
| | Tempora | SCC | 2018 | Level of fine | Lose | Each of 3 charged 100% for false representations | Fine is 300% of amount claimed | High |
| II-10 Reassessment Period | Rio Tinto Alcan | 2017 TCC 67 | 2017 | Can CRA reassess 5 years back? | Lose | Filed waivers for other reasons | Increased risk to all claimants | High |
