Archives - février 2017

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  Life Choice Ltd. v. R. - TCC: Unconventional formulations of a naturopath are not SRED

  14 février 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: The taxpayer was operated by a naturopathic physician, Dr. Eldon Dahl. At issue were expenses it incurred in developing drugs designed by Dr. Dahl for the purposes of combating very serious diseases, specifically stage IV Cancer, full-blown AIDS and multiple sclerosis. While the taxpayer claimed anecdotal evidence of success, it did not introduce any evidence of research that complied with the normal rules of scientific method. The Tax Court dismissed the appeal on the basis that the pursuit of scientific method was, on the basis on long established jurisprudence, a prerequisite to any SRED claim. There was no order as to costs since this was an informal procedure appeal.
  Life Choice Ltd. v. R. - TCC: Unconventional formulations of a naturopath are not SREDPlus >
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  Joel Theatrical Rigging Contractors (1980) v. R. - Work on theatre curtains not SRED

  6 février 2017 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  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. [53]].
  Joel Theatrical Rigging Contractors (1980) v. R. - Work on theatre curtains not SREDPlus >