2020 SR&ED TAX CASES

SR&ED TOPIC APPELLANTPRIMARY ISSUEWIN / LOSSRULING & RATIONALEIMPLICATIONS & OPPORTUNITIESSIGNIFICANCE
Technological eligibility
Oracle dev + witness deceasedClevorEvidence - PI deceasedLOSSincomplete API for changesprovides discussion of "metaheuristics"MODERATE
Custom structureKam Press MetalTechnological AdvancementLOSSlack of experience with acrylicLoss with costsMODERATE
Distributed computingCRL EngineeringEvidence & AdvancementWINweekly system snapshotssequentially, progressively complex optionsMODERATE
Drilling evidence for SREDExxonTechnological AdvancementLOSScommercial vs. technical focusvalidation of existing method not SR&EDMODERATE
Concrete process developmentBeton MobileTechnological AdvancementWIN/LOSS6 of 14 projects eligiblequestions on why some ineligibleHIGH
Financial issues
CCPC statusCO2 Solution technologiesControl by public co.LOSSDefacto control establishedLoss with costsMODERATE
Use of SR&ED pool & lossesDean's Knight IncomeAcquisition of controlWINNo acquisition of controlIncome allocated to use lossesHIGH

Technological Eligibility 

Financial issues