2019 SR&ED TAX CASES
| SR&ED TOPIC | APPELLANT | PRIMARY ISSUE | WIN / LOSS | RULING & RATIONALE | IMPLICATIONS & OPPORTUNITIES | SIGNIFICANCE | |
|---|---|---|---|---|---|---|---|
| Technological eligibility | |||||||
| Machinery | A&D Precision | Technological Advancement | WIN | System uncertainty | Use of expert testimony favorable | MODERATE | |
| Printing techniques | Concept Danat | SRED eligibility | LOSS | Routine | Need to benchmark prior art | LOW | |
| Marine products | Dock Edge | SRED eligibility | LOSS | 5 criteria – none met | Formal science training important | LOW | |
| Spray device | Laforest | Technological Uncertainty | LOSS | Knowledge public in field | Benchmark methods in correct fields | LOW | |
| Financial issues | |||||||
| None to date | |||||||