2022 SR&ED TAX CASES

SR&ED TOPIC APPELLANTPRIMARY ISSUEWIN / LOSSRULING & RATIONALEIMPLICATIONS & OPPORTUNITIESSIGNIFICANCE
Technological eligibility
Claims by TelcomAllegro WirelessWhether SR&EDWin3 of 3 projects eligibleexamples including AI and softwareHigh
Air quality researchAirzone OneHow vs. Why factorsWin4 of 6 projects eligiblecut-off between eligible and ineligibleHigh
Energy efficiencyGlobal SustainableTechnological UncertaintyLossWork routinecompare vs. Airmax caseModerate
Solar panelsLogix DataDocumentationLossTests not recordedgood project if documentationModerate
ConstructionWRD Borger ConstructionSystematic InvestigationLossTrial & errorbusiness vs. technological problemsLow
Concrete formingAtelier B├ętonSystematic InvestigationLossDocumenting hypothesesexamples of missing variables by CRAModerate
Financial issues
Loans as government assistanceCAEIf loan reduces SR&ED?LossRelated to SR&EDneed to separate R&D vs. non -R&D loansModerate

Technological Eligibility

Financial issues