Category Archives: SR&ED Court Cases

New Ruling Finds that Government Loans Qualify as Government Assistance that Reduce SR&ED Tax Credits

A new 2013 ruling for Immunovaccine Technologies Inc. v H.M.Q. (Tax Court Canada docket 2011-245ITG, 10-Apr-2013) found that Immunovaccine failed to subtract a $3.7 million loan received from ACOA from its SR&ED expenditures. The CRA requires “government assistance” to be deducted … Continue reading

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SR&ED Dispute Settled in Airmax’s Favour by Tax Court of Canada

Airmax is an installer of heating, ventilation, and air conditioning systems in residential homes who worked extensively on the development of a high-static, high-velocity fan coil system.  They invested in the modifications and reprogramming of HVAC systems to further reduce … Continue reading

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Bioartificial Gel Technologies (BAGTECH) Inc. v. The Queen

In the recent case “Price Waterhouse Coopers Inc., agissant ès qualité de syndic à la faillite de Bioartificial Gel Technologies (BAGTECH) Inc. v. The Queen,” the Tax Court of Canada ruled in favour of Bagtech that it qualified as a … Continue reading

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Murray Arlin Dentistry Professional Corporation versus Her Majesty the Queen

A SR&ED appeal by Murray Arlin Dentistry Professional Corporation was dismissed by the Honourable Justice J.M. Woods. The agents for the appellant, Julie Bond and Mauricio Haliska, appealed 2 elements of the SR&ED requirements: 1. Whether there was systematic investigation, … Continue reading

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