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Archives - May 2021

Logix Data Products Inc. v. R. – TCC: Taxpayer did not adduce evidence sufficient to establish SRED claims
May 26, 2021 By Bill Innes
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Précis: The taxpayer claimed SRED expenditures and related tax credits in respect of the development of a dual purpose solar shingle, i.e., one that could be used to product solar power and also act as a roof shingle. The Tax Court found that the evidence adduced was not sufficient to meet the evidentiary burden of demonstrating that the solar shingle project met the various requirements necessary to qualify as SRED.
Logix Data Products Inc. v. R. – TCC: Taxpayer did not adduce evidence sufficient to establish SRED claimsREAD MORE »
Kam-Press Metal Products Ltd. v. R. – FCA: Appeal dismissed – appellant’s activities did not meet the Northwest Hydraulics test for SRED expenditures
May 18, 2021 By Bill Innes
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Précis: The Tax Court rejected the taxpayer’s appeal of the denial of its SRED claim and the taxpayer appealed that decision to the Federal Court of Appeal. The Court of Appeal found that the taxpayer had not met the “scientific method” test set out in the Northwest Hydraulics decision by Bowman J. (as he then was) and dismissed the appeal with costs fixed in the amount of $1,670.
Kam-Press Metal Products Ltd. v. R. – FCA: Appeal dismissed – appellant’s activities did not meet the Northwest Hydraulics test for SRED expendituresREAD MORE »