Case Law

JEC Distributors Inc. v. The King Docket: 2012-4373(IT)G The Case JEC Distributors Inc., a Tier 2 manufacturer of welding products and technology for the auto industry, claimed SR&ED [...]

CAE Inc. v. The Queen Docket: 2016-4984 (IT) G Basic Facts CAE Inc. appealed two assessments made by the Minister of National Revenue in 2016 pertaining to their SR&ED tax claims for the 2012 [...]

Kam-Press Metal Products Ltd. Docket No. A-442-19. 2021 FCA 88 BASIC FACTS The 2009 and 2020 SR&ED credits claimed by Kam-Press Metal Products Ltd. had been denied on the basis that the [...]

National Research and Development Inc. v. the Queen 2020 TCC 47 Date: 20200707 Docket: 2017-3837(IT)G Background National Research & Development (National) is a consulting company that offers [...]

Indusol Industrial Control Ltd. v. The Queen  2020 TCC 103 Date: 20200914 Docket: 2016-5458(IT)G Background Indusol Industrial Control Ltd submitted SR&ED tax credit claims for their 2012 [...]

In Les Abeilles Service De Conditionnement Inc. v. The Queen (2014 CCI 313), Justice Jorre ruled in favor of the taxpayer’s SR&ED claims that related to four different projects. The goal of [...]

The Income Tax Act (ICT) provides exclusive advantages to companies that qualify as Canadian-controlled private corporations (CCPC). The Tax Act states that a corporation will be a CCPC if it is [...]

The Tax Act allows and encourages the private sector to develop new products through offering attractive incentives to those who are willing to undertake SR&ED of the kind outlined in [...]