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SRED Expenditures

Archives - November 2015

Posts tagged "SRED Expenditures"

R&D PRO v. R. - TCC: Development of a chocolate spread not SRED
Nov 27, 2015 By Bill Innes
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Précis: The taxpayer claimed SRED credits in respect of a project to develop a chocolate spread made from cocoa butter and milk protein. The Tax Court held that while the project was methodical and systematic it did not involve sufficient technological risk or uncertainty to amount to SRED. The appeal was dismissed without costs as this was an informal procedure appeal.
R&D PRO v. R. - TCC: Development of a chocolate spread not SREDREAD MORE »
ITC Invoice (20376525 Ontario) v. R. - TCC: Development of factoring software not SRED
Nov 18, 2015 By Bill Innes
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Précis: The taxpayer operated a factoring business. In the course of that business it developed factoring software known as Factorsuite. It claimed SRED credits in respect of the development cost of Factorsuite and CRA denied the credits. It appealed to the Tax Court. The Court held that the Factorsuite project did not amount to SRED because it did not entail a sufficient degree of uncertainty. They were retooling off the shelf programs.
ITC Invoice (20376525 Ontario) v. R. - TCC: Development of factoring software not SREDREAD MORE »
ACSIS EHR v. R. - TCC: SREDs for creation of health info system in Belize
Nov 11, 2015 By Bill Innes
Categories:
Précis: The taxpayer designed and implemented a nation-wide health information system for the nation of Belize. It claimed SRED credits which the Minister denied on the basis that the work “did not resolve any scientific or technical uncertainties” (para. [5]).
ACSIS EHR v. R. - TCC: SREDs for creation of health info system in BelizeREAD MORE »

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