Précis: The taxpayer claimed SRED credits for a research project known as “A Real‑Time Vehicle Arrival Prediction Model for Transitlive” which was designed to provide accurate real‑time predictions for public transit bus movements. The Court reviewed the five traditional tests for determining whether research met the SRED criteria and concluded that this project did. Thus the appeal was allowed, limited to $25,000 per taxation year since the appellant had pursued the informal procedure option.
CRL Engineering Ltd. v. R. – TCC: “Real‑Time Vehicle Arrival Prediction Model for Transitlive” research project to predict movements of transit buses was entitled to SRED creditsREAD MORE »