2024 SR&ED TAX CASES
| SR&ED TOPIC | APPELLANT | PRIMARY ISSUE | WIN / LOSS | RULING & RATIONALE | IMPLICATIONS | SIGNIFICANCE | ||
|---|---|---|---|---|---|---|---|---|
| Technological eligibility | ||||||||
| food product development | Biscuiterie Dominic | technological uncertainty | LOSS | usual procedures | document hypotheses | Low | ||
| mold development | Mold leaders | technological uncertainty | LOSS | trial & error vs. systematic | original ruling supported | Low | ||
| Financial issues | ||||||||
| Deadline to appeal | Windsor | Additional info amendment? | WIN | Clarification vs. amendment | Right to appeal maintained | Low | ||
| Deadline to appeal | Fooi | File sent by mail | LOSS | 18 month deadline | Need proof of filing | High | ||