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…
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…
In this post, we walk through eligibility of certain costs related to drilling for Scientific Research and Experimental Development (SR&ED) claims, based around a recent Tax Court of Canada case, ExxonMobil Canada Ltd. v. The Queen. We will explain how in certain cases, projects associated with oil drilling may be Read more…
The technical narrative section of an SR&ED claim is the most important part. This shows the entire scope of your development and experimentation process. Technical narratives may take some time, however, crafting them well will make it easier for you to refine to the most important details, experimental analysis, uncertainties, Read more…
One of the recent legal rulings related to SR&ED was Béton Mobile du Québec Inc. c. La Reine (2020). We were invited to present our thoughts at the recent SR&ED Stakeholders meeting. In this post, we will summarize our presentation of the BMQ case, a detailed analysis, and concrete lessons Read more…