Précis: The taxpayer claimed SRED expense in respect of three projects in its clothing business. The issue in each case was whether the taxpayer resolved technological uncertainty or was just dealing with routine engineering. The Court concluded that the latter was the case in all three projects and dismissed the appeal without costs (it was an informal procedure appeal).
Concept Danat Inc. v. R. – TCC: Clothing manufacturer’s work on new printing and embroidery techniques using existing equipment not SRED.READ MORE »