To the CRA, materials that can be claimed for SR&ED are all the raw materials, substances, or other things that make up the body of the claimed SR&ED during the SR&ED process.1 But what about the cost of shipping and transportation of those materials for use in your SR&ED? The Read more…
This post outlines SR&ED program updates from July-September 2020, including administrative, policy, tax law, and court cases. COVID-19 continued to dominate the country for the quarter, but slowly things began to reopen. We have identified some key trends to watch in the SR&ED environment. COVID-19 The COVID-19 pandemic has impacted Read more…
Many software companies follow the format for the Plan, Do, Check, Act (PDCA). Unfortunately, this alone does not satisfy the definition of the scientific method. This article looks at PDCA and how a recent ruling was impacted by following this cycle. On July 7, 2020, the Tax Court of Canada Read more…
Background to Stories of Survival CATA (Canadian Advanced Technology Alliance) has been sharing the stories of Canadian tech innovators weathering the COVID-19 pandemic in a series called “Stories of Survival from Canada’s Tech Innovators.” They have previously profiled Else Labs and FluroTech. This most recent article is about the Ottawa Read more…
To highlight how Canadian tech innovation has been hit by COVID-19, the Canadian Advanced Technology Alliance (CATA) has started “Stories of Survival from Canada’s Tech Innovators.” They recently published the next in their series about Else Labs. Background CATA has been advocating for tech companies during this pandemic. In early Read more…