| SR&ED cases regarding "Technological Eligibility" | | | | |
| TECHNOLOGICAL | Northwest Hydraulics | Win | 1998 | "system uncertainties" basis for eligibility? | 97-531-IT-G | 4 of 5 projects eligible due to "system uncertainties" | Landmark case with "exemplary " project | High |
| ADVANCEMENT | Rainbow Pipeline | Win | 1999 | definition of "technological advancement" (TA) | 96-4369-IT-G | rejection of an hypothesis is an advance | Significant precedent definition of "TA" | High |
| (TA) | Airmax* | Win | 2012 | Technological Advancement (TA) | 2012 TCC 376 | system uncertainties re. heat source, pressure, ducts | Use of informal appeal procedure | High |
| Les Abeilles (GE) | Win | 2015 | Process improvements – 4 projects little evidence | 2014 TCC 313 | Admissability of verbal evidence if “highly credible” | Credible witnesses counters weak documentation | Moderate |
| 6379249 Canada Inc. | Win | 2015 | Printer design - problems after commercial release | 2015 TCC 77 | Strong evidence of TU and TA + example | Excellent example of eligible project | High |
| Acsis EHR | Win | 2016 | Work to increase stability | 2016 TCC 50 | No existing methods | Still lacks detail on specific hypotheses | Moderate |
| Formadrain | Win | 2017 | New concrete methods chemical & mechanical | 2017 TCC 42 | Method unique in industry & cross disciplinary | Excellent example of eligible project | High |
| A&D Precision | Win | 2019 | TA in precision machine projects | 2019 TCC 48 | System uncertainty but still lacks detail | Use of expert testimony favorable | Moderate |
| Beton Mobile | Win | 2019 | Concrete processes - 5 criteria | 2019 CCI 278 | 6 of 14 projects eligible each detailed | questions on why some ineligible | High |
| CRL Engineering | Win | 2019 | Distributed computing Evidence & Advancement | 2019 TCC 65 | PhD researcher project published scholarly journal | sequentially, progressively complex options via system snapshots | Moderate |
| Andre Lamy MPC | Win | 2020 | Who controls medical research? | 2020 TCC 61 | Work by Dr. deemed on behalf of MPC | 4 eligible project examples - 2 with sponsors | High |
| LifeChoice | Loss | 2017 | Insufficient testing of hypotheses | 2017 TCC 21 | Insufficient testing of hypotheses | Change in interpretation of required testing? | High |
| Flavornet* | Loss | 2017 | Defining Standard practice | 2017 TCC 179 | 4 of 5 criteria not met | Did TCC consider relevant evidence? | High |
| Novalia | Loss | 2017 | Wind turbines - Lack of Qualifications? PhD in music. | 2016 TCC 81 | Lack of Qualifications? PhD in music. | Hypotheses must be based in science | Moderate |
| Robotx Solutions Inc. | Loss | 2017 | Defining Standard practice | 2017 TCC 73 | Process methods not benchmarked | Unclear how different that Les Abeilles? | Moderate |
| SYSTEMATIC | Hun-Medipharma* | Win | 1997 | eligibility of analysis without "clinical trials" | 97-2305-IT-I | SR&ED work can be "experimentation OR analysis" | "SI" envisions contemplation of technological alternatives | Moderate |
| INVESTIGATION | RIS Christie | Loss | 1996 | "lack of documentation" | [1996] ETC 537 | ineligible - lack of any experimentation or analysis | Successful result &/or patent NOT proof of experimentation | Moderate |
| (SI) | | Win | 1999 | death of key witness | [1999] ETC 2004 | engineer died prior to trial - court sympathetic | courts may be sympathetic for CCPC's in extreme circumstances | Moderate |
| Murray Arlin DPC* | | 2012 | "lack of documentation" | 2012 TCC 133 | | | High |
| Mac & Mac | Loss | 2018 | Hydrodemolition - Documentation of hypotheses | 2017 TCC 256 | Lack of detailed measurements | Generate & retain evidence | Moderate |
| Indusol | Loss | 2020 | Systematic Investigation (SI) | 2020 TCC 103 | No SI even though TU (Technological Uncertainty) | Need to show progressive hypotheses | Moderate |
| National R&D | Loss | 2020 | Systematic Investigation (SI) | 2020 TCC 47 | No SI even though TU | Need to show progressive hypotheses | Moderate |
| | | | | | | | |
| SR&ED cases regarding Financial issues | | | | | | |
| WAGES | Synchrosat | Loss | 1995 | allocating salary to only SR&ED activities | 2000-1378-IT-I | only SR&ED percentage claimable | need system to document employee experimenation time | Low |
| Ergorecherche | Loss | 1998 | time allocation - SR&ED vs. non-SR&ED projects | [1998] CTC 2062 | "reasonable" basis for allocation required | could structure "non-SR&ED" done during unpaid time | Moderate |
| Alcatel | Win | 2005 | stock options - whether SR&ED "cost" incurred | 2005 TCC 149 | SR&ED "cost" is dilution of shareholder interest | Courts contemplate "costs" not in taxable income | High |
| | | | Law then changed | | legislation to disallow > Nov. 14, 2005 | 2 year window to amend 2004 - 2005 taxation years | High |
| Jaft | Loss | 2016 | Wages only payable if SR&ED approved | 2015 MBCA 77 | | could claim unpaid wages on sch 32 line 315 | |
| Oldcastle | Win | 2017 | SR&ED wages based on sales | 2016 CCI 183 | Salary & wages definition 248(1) | Payments not considered commission | High |
| AG Shield | Win | 2017 | Allocation of SR&ED wages | 2017 TCC 68 | 100% allowed even though 23% | Dividends & non T-4 payments included? | High |
| MATERIALS | Consoltex | Win | 1997 | materials used in SR&ED then sold | 97 DTC 724 | eligible if required for SR&ED | short-lived precedent to include "commercial materials" | Low |
| | Draw | | New legislation repayment of ITC's on sale | | New legislation repayment of ITC's on sale | Clarification: labour eligible - materials "sold" excluded | High |
| ASSISTANCE/ | Com Dev Ltd. | Win | 1999 | government fees - "assistance" or "revenue" | 96-4343-IT-G | fixed price contract not purchase of SR&ED | Structure SR&ED contracts-"taxpayer" to bear "risks" | High |
| GRANTS/ | | | | | | | | |
| EXPERIMENTAL | Cultures Laflamme | Win | 1989 | sale of experimental production | 89-2514(IT) | sale irrelevant if SR&ED performed | clarifies SR&ED labour eligible despite subequent sale | High |
| PRODUCT SALE | | | | | | | | |
| UNPAID | Chartwell | Loss | 2002 | eligibility of unpaid amounts / bad debts | 2004 TCC 728 | claim costs during year incurred (then 78(4)) | opportunity to claim unpaid wages (*unless forgiven) | High |
| AMOUNTS | | | | | | | | |
| FOREIGN | LGL | Loss | 1999 | data collection outside Canada SR&ED? | 96-4726 (IT)G | ineligible if physically outside Canada | courts took literal interpretation of "in Canada" | Moderate |
| EXPENSES | | Draw | | Subsequent events: eligible if within "EEZ" | | Subsequent events: eligible if within "EEZ" | marine work eligible to 200 nauts - still "unclear" travel abroad | Low |
| FILING | Datacalc Research | Loss | 2000 | extension of 18 month filing deadline | 2000-1413-IT-G | qualified expenditures by filing due date | object under proper sections of ITA - see Alex Parallel | Low |
| DEADLINE | Alex Parallel | Win | 1998 | basis for extension of filing deadline | T-1512-97 | CRA cannot restrict Minister extend deadlines | extension for reasons other than CRA IC (illness/disasters) | High |
| | Draw | 2005 | Legislation Nov. 17, 2005 no SR&ED extension | | Legislation Nov. 17, 2005 no SR&ED extension | must file within 18 months of year end - preferably 15 | Moderate |
| 6379249 Canada Inc. | Win | 2015 | Proving project filed with claim | 2015 TCC 77 | Verbal evidence if “highly credible” | | Moderate |
| Easyway Cattle | Loss | 2016 | Failed to file sch 31 | 2015 TCC 211 | All prescribed info in prescribed form | dangers of filing past 15 month CRA admin deadline | Moderate |
| Westsource | Loss | 2017 | Complete claim | 2017 TCC 9 | Projects only filed by related Co. | 18 month deadline is absolute | Moderate |
| QUALIFIED | All Colour Chemicals | Loss | 1993 | Can CCPC partners claim 35% refundable ITC's | [1993] CTC 3050 | 127(8) partnership "over-rides" 127(10.1) refunds | Qualified CCPC's should avoid using SR&ED partnerships | High |
| CCPC STATUS | HSC Research | Win | 1995 | Factors in evaluating defacto control | CTC 2283 (TCC) | separate directors - no control evidenced | Landmark case on definition of "defacto control" | High |
| Mimetex | Loss | 1999 | if US director with 50% of shares has control? | 1999-4847-IT-G | US director w/o consent Canadian director(s) | consent from 1 of 2 Canadian directors to solve problem | High |
| Terra Remote | Win | 2006 | Is shareholder with < 50% ownership arm's length? | 2006 TCC 279 | ITA 256 (control) & 251 (related persons) | Confusing "specified employee" (>10%) with "arm's length" | Moderate |
| Mindready Solutions | Loss | 2015 | Was private Co. controlled by Public? | 2015 CCI 17 | Several factors determining factual control | Moderate | Moderate |
| Aeronautic Dev Corp | Loss | 2017 | Defacto Control | 2017 TCC 39 | Undue influence | Be careful even if <50% votes | Moderate |
| CO2 Solutions | Loss | 2019 | Control by public co. | 2019 CCI 286 | Defacto control established | Loss with costs | Moderate |
| ITC USE | Ainsworth Lumber | Win | 2001 | ordering of ITC use - refundable vs. non-refundable | 98-1052-IT-G | Act clarifies that taxpayer "may" deduct [credits] | taxpayer elects order of refundable vs. non-refundable credits | Moderate |
| SR&ED FRAUD | Tempora | Loss | 2018 | level of fine | SCC | Each of 3 charged 100% for false representations | fine is 300% of amount claimed | High |
| R v. Elhami | Loss | 2017 | level of fine | 2017 QCCQ 2684 | Each of 3 parties charged 50% false dates | fine is 150% of amount claimed | High |
| REASSESSMENT | Rio Tinto Alcan | Loss | 2017 | Can CRA reassess 5 years back? | 2017 TCC 67 | Filed waivers for other reasons | Increased risk to all claimants | High |
| PERIOD | | | | | | | | |
| SHAREHOLDER | Guy Laliberte | Loss | 2018 | Space flight $4 vs. $42 million | 2018 TCC 186 | Full amount taxable | Denied as marketing expense | Moderate |
| BENEFIT | | | | | | | | |
