One table, grouped by industry. Each Tax Court example rebuilds the case as a structured project — objectives, uncertainties, hypotheses, experimentation and results — and a win sits beside a loss in each industry to show where the Court drew the line. CRA and USPTO guidance examples follow the cases in the industry they speak to. All cases are listed on the SR&ED Tax Cases docket.
All examples by industry
| Industry | Year | Example | Outcome | Key lesson | Materials |
|---|---|---|---|---|---|
| Software & IT | 2016 | Acsis EHR 2016 TCC 50 | ✓Win | No off-the-shelf method existed; contemporaneous notes and trial records documented the investigation Distributed replication software for a health-records network with unreliable connectivity | Project analysis Key criteria |
| 2020 | Indusol Industrial Control 2020 TCC 103 | ✕Loss | Identifying a problem is not SR&ED; systematic investigation must be shown Marine control software & system integration | Project analysis Key criteria | |
| 2017 | Defining software technology CRA ICT guidelines | ○Guidance | How the CRA draws the boundary of software technology for eligibility ICT guidelines, 22 March 2017 | Project analysis | |
| 2017 | Claiming SR&ED in Artificial Intelligence Guidance note | ○Guidance | Where AI work tends to fall short of the five criteria Issues arising in AI claims | Project analysis Key criteria | |
| 2018 | Blockchain consensus mechanism CRA ICT example | ○Guidance | A worked CRA example of eligible and ineligible components in one project ICT example | Project analysis Key criteria | |
| 2024 | AI examples — overview USPTO | ○Guidance | How a patent office frames AI inventions, for comparison with SR&ED Overview of the 2024 AI examples | Project analysis | |
| 2024 | AI anomaly detection method USPTO | ○Guidance | An AI method described with enough specificity to be assessed AI applied to anomaly detection | Project analysis Key criteria | |
| Manufacturing & Engineering | 2023 | Buhler 2023 TCC 18 | ✓Win | Clear illustration of system uncertainties from integrating components Tractor design | Project analysis Key criteria |
| 2022 | Dave’s Diesel 2022 TCC 62 | ✕Loss | Evidence must show knowledge beyond what a BSc. in the field would already have Fuel-injector design process | Project analysis Key criteria | |
| 2024 | Transaxle design using AI USPTO | ○Guidance | AI used as a design tool, and where the inventive step is located AI-assisted mechanical design | Project analysis Key criteria | |
| Construction & Materials | 2019 | Beton Mobile 2019 CCI 278 | ✓Win | Each eligible project was detailed against the five criteria (6 of 14 projects allowed) 10-18: Light self-compacting mortar for a mobile concrete mixer | Project analysis Key criteria |
| 2021 | WRD Borger Construction 2021 TCC 40 | ✕Loss | Trial and error on a business problem is not a technological uncertainty Pressure-activated removable plugs for large box culverts | Project analysis Key criteria | |
| Energy & Environment | 2022 | Airzone One 2022 | ✓Win | 4 of 6 projects eligible; shows the cut-off between eligible and ineligible work Optimizing passive monitoring of low-concentration air pollutants | Project analysis Key criteria |
| 2021 | Global Sustainable 2021 TCC 17 | ✕Loss | Work deemed routine engineering; compare with the Airmax HVAC win Energy-efficient home construction | Project analysis Key criteria | |
| Food & Agri | 2024 | Manning Canning Kitchens Inc. 2024 TCC 159 | ✓Win | Hypotheses tested with measurable observations (pH, microbial counts) Shelf-stable cold-pressed juice (“Chrisoda”) | Project analysis Key criteria |
| 2017 | Flavornet 2017 TCC 179 | ✕Loss | 4 of 5 criteria not met despite 12 prior years of accepted claims Sterol beverage formulation and stability | Project analysis Key criteria | |
| Medical & Health | 2020 | Andre Lamy MPC 2020 TCC 61 | ✓Win | Work by the doctor was performed on behalf of the MPC (“directly engaged”) Clinical research by a physician through a Medical Professional Corporation | Project analysis Key criteria |
| 2017 | LifeChoice 2017 TCC 21 | ✕Loss | No testing of hypotheses; analysis alone was not experimentation Oral chelation formulations (EDTA vs. DMSA) for arterial plaque | Project analysis Key criteria | |
| 2024 | AI-assisted fibrosis treatment USPTO | ○Guidance | AI in a therapeutic method, and how the technical contribution is framed AI applied to treatment selection | Project analysis Key criteria | |
| 2024 | Therapeutic cancer compound using AI USPTO | ○Guidance | AI used in compound discovery rather than as the invention itself AI-assisted drug discovery | Project analysis Key criteria |
More project analyses (Allegro Wireless, A&D Precision, Atelier Béton, Dazzm and others) are linked directly from the Tax Cases docket. Questions or comments: registration@sredstakeholder.ca