| Manning Canning Kitchens Inc. | Shelf-stable cold-pressed juice ('Chrisoda') | Technological uncertainty; scientific method | WIN | Novel HPP application for microbial stability in cold-pressed juice; systematic hypotheses tested via measurable observations (e.g., pH, microbial counts); adhered to scientific method with controlled trials; proven technological advancement in food preservation | Validates observation & measurement as keys to systematic investigation; strengthens food/agri SR&ED claims requiring empirical data over routine processing | High |
| Dazzm Inc. | Cloud-based SaaS software integration (React Performance) | Technological uncertainty; hypothesis formulation | WIN | Systemic uncertainty in open-source tool integration (React, Redux, etc.), NW Hydraulic criteria, beyond routine debugging/optimization | Encourages holistic evaluation of software projects; reinforces documentation via metrics/testimony | High |
| | | | | | |
| Vortex Energy Services Ltd. | Mobile direct-contact water heaters (fracking) | Technological uncertainty; hypotheses; documentation | LOSS | Work was trial-and-error prototyping; vague/general hypotheses; no systematic method or measurable advancement; poor contemporaneous records and lack of expert evidence | Reinforces need for verifiable, systematic documentation and technical validation to counter routine engineering assumptions | Low |
| Paveit Construction Inc. | Roller-Compacted Concrete field process | Technological uncertainty; hypotheses; documentation | LOSS | Adjustments were trial-and-error; known variables; no advancement; poor records | Reinforces need for controlled, systematic evidence | Medium |
| | | | | | |
| Blackberry Canada | foreign R&D | Whether foreign R&D FAPI income | WIN | R&D services were not FAPI | should not be treated as passive income | High |
