2021 SR&ED TAX CASES

SR&ED TOPIC APPELLANTPRIMARY ISSUEWIN / LOSSRULING & RATIONALEIMPLICATIONS & OPPORTUNITIESSIGNIFICANCE
TECHNOLOGICAL ELIGIBILITY
Claims by Medical Prof. Corps.Andre Lamy MPCWho does SR&ED?WinPI work on clinical trial eligible 4 eligible projects - 2 with sponsorsHigh
Software for marine travelIndusolSystematic Investigation (SI)Lose + costsNo SI even though TUNeed to show progressive hypothesesModerate
Software for SR&ED claimsNational R&DSystematic Investigation (SI)Lose + costsNo SI even though TUNeed to show progressive hypothesesModerate
FINANCIAL ISSUES
Claims by Medical Prof. Corps.Andre Lamy MPCWhether Directly EngagedWinWork by Dr. on behalf of MPCMajor precedent for contract structuresHigh

Technological Eligibility 

Financial issues