Category Archives: SR&ED Court Cases

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

Posted on December 3, 2012 by admin

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

Posted on June 11, 2012 by admin

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

Posted on May 4, 2012 by admin

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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