Case Law

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 [...]