2023 SR&ED TAX CASES

SR&ED TOPICAPPELLANTPRIMARY ISSUEWIN / LOSSRULING & RATIONALEIMPLICATIONS & OPPORTUNITIESSIGNIFICANCE
Technological eligibility
Tractor design Buhler Technological AdvancementWin system uncertaintyability to illustrate integration issuesHigh
Food development Canafric Extension of technologyWin not applicable between productsunusual verdict base on evidenceModerate
Thermal Storage processACBK Defining Standard PracticeLossfailure to define state improving patented process - planningModerate
Mold designsMold Leaders Defining Standard PracticeLossfailure to define state BSc. + in field of scienceLow
Injector designDaves Diesel Defining Standard PracticeLossfailure to define state BSc. + in field of scienceLow
Welding processesJECDefining Standard PracticeLossfailure to define state BSc. + in field of scienceLow
Jewelry designChagnonDefining Standard PracticeLossfailure to define state BSc. + in field of scienceLow
Machine Design9158 Quebec Systematic InvestigationLossunavailable - subcontracted improving patented process - planningLow
Financial issues