Précis: This case dealt with whether two projects dealing with the control of theatrical curtains involved SRED. The 2008 project involved designing a mechanism to control the rate of descent of a fire protection curtain; the 2009 project involved designing a manual override mechanism for a stage curtain. The Tax Court applied the well known tests developed by Bowman J. (as he then was) and concluded that the taxpayer failed to prove that the projects, while innovative and creative, “ did not constitute routine engineering, that there was technological uncertainty in respect of the Fire Curtain Project and the Manual Override Project, that the scientific method was followed, and that technological advancements were achieved in respect of each project.” [para. ].
Joel Theatrical Rigging Contractors (1980) v. R. - Work on theatre curtains not SREDREAD MORE »