Reference Library

SR&ED Project Examples & Issues

Win-and-loss SR&ED project examples by industry, rebuilt from Tax Court of Canada cases, plus CRA and USPTO guidance examples.

Each example below rebuilds a Tax Court of Canada SR&ED case as a structured project: objectives, uncertainties, hypotheses, experimentation and results. Pairing a win and a loss in each industry shows where the Court drew the line. All cases are listed on the SR&ED Tax Cases docket.

Software & IT
CaseProjectOutcomeKey lessonMaterials
Acsis EHR
2016 TCC 50
Distributed replication software for a health-records network with unreliable connectivity✓WinNo off-the-shelf method existed; contemporaneous notes and trial records documented the investigationProject analysis
Key criteria
Indusol Industrial Control
2020 TCC 103
Marine control software & system integration✕LossIdentifying a problem is not SR&ED; systematic investigation must be shownProject analysis
Key criteria
Manufacturing & Engineering
CaseProjectOutcomeKey lessonMaterials
Buhler
2023 TCC 18
Tractor design✓WinClear illustration of system uncertainties from integrating componentsProject analysis
Key criteria
Dave’s Diesel
2022 TCC 62
Fuel-injector design process✕LossEvidence must show knowledge beyond what a BSc. in the field would already haveProject analysis
Key criteria
Construction & Materials
CaseProjectOutcomeKey lessonMaterials
Beton Mobile
2019 CCI 278
10-18: Light self-compacting mortar for a mobile concrete mixer✓WinEach eligible project was detailed against the five criteria (6 of 14 projects allowed)Project analysis
Key criteria
WRD Borger Construction
2021 TCC 40
Pressure-activated removable plugs for large box culverts✕LossTrial and error on a business problem is not a technological uncertaintyProject analysis
Key criteria
Energy & Environment
CaseProjectOutcomeKey lessonMaterials
Airzone One
2022
Optimizing passive monitoring of low-concentration air pollutants✓Win4 of 6 projects eligible; shows the cut-off between eligible and ineligible workProject analysis
Key criteria
Global Sustainable
2021 TCC 17
Energy-efficient home construction✕LossWork deemed routine engineering; compare with the Airmax HVAC winProject analysis
Key criteria
Food & Agri
CaseProjectOutcomeKey lessonMaterials
Manning Canning Kitchens Inc.
2024 TCC 159
Shelf-stable cold-pressed juice (“Chrisoda”)✓WinHypotheses tested with measurable observations (pH, microbial counts)Project analysis
Key criteria
Flavornet
2017 TCC 179
Sterol beverage formulation and stability✕Loss4 of 5 criteria not met despite 12 prior years of accepted claimsProject analysis
Key criteria
Medical & Health
CaseProjectOutcomeKey lessonMaterials
Andre Lamy MPC
2020 TCC 61
Clinical research by a physician through a Medical Professional Corporation✓WinWork by the doctor was performed on behalf of the MPC (“directly engaged”)Project analysis
Key criteria
LifeChoice
2017 TCC 21
Oral chelation formulations (EDTA vs. DMSA) for arterial plaque✕LossNo testing of hypotheses; analysis alone was not experimentationProject analysis
Key criteria
Guidance Examples — CRA & USPTO
YearExampleMaterials
2017CRA — Defining software technology (ICT guidelines, Mar. 22, 2017)Project analysis
2017Issues claiming SR&ED in Artificial IntelligenceProject analysis
Key criteria
2018CRA ICT example — blockchain consensus mechanismProject analysis
Key criteria
2024USPTO AI examples — overviewProject analysis
2024USPTO — AI anomaly detection methodProject analysis
Key criteria
2024USPTO — AI-assisted fibrosis treatmentProject analysis
Key criteria
2024USPTO — Transaxle design using AIProject analysis
Key criteria
2024USPTO — Therapeutic cancer compound using AIProject 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