A summary and relevance ranking of key SR&ED legal rulings in Canada.
(Photo by Sora Shimazaki via Pexels.com)

**By using the information contained on this website, you agree to the Terms & Conditions. If you do not agree or have reached this page in error, click here. Continuing on this page and any others indicates consent to the above Terms & Conditions.**

This section contains legal cases related to SR&ED.  If you’ve reached this section of our website, it may be that you’re struggling with SR&ED. We encourage the following:

  • Contact a Tax Lawyer. They are experts and can help. Learn more about the benefits of legal help in our article Lawyering Up for SR&ED.
  • Stay Informed. Take some time to understand the dispute resolution process for the SR&ED program, which we’ve outline in our SR&ED Review and Audit guide.
  • Understand the Court System. Find out how the courts are organized and the different levels of court.
*** This information is presented for educational purposes only and does not constitute legal advice. You should retain legal counsel if you require legal advice regarding your individual tax situation. *** 

*Relevance Score Legend: 

1 (High): Cases which address complex aspects of SR&ED policy not clearly defined in the collected CRA policies. These tend to set precedent for future policy and cases.

2 (Medium): Cases which deal with relatively complex matters of CRA policy interpretation but which do not necessarily set legal precedent.

3 (Low, routine): Cases with clear-cut resolutions that address and uphold relatively fixed aspects of SR&ED program policy, such as cases involving missed deadlines.

4 (Low): Cases in which the specific topic of the case is not SR&ED, but involve SR&ED peripherally.

Case NameSummaryFull RulingDateCourtFiscal Years in QuestionCourt LocationAmount Under DisputeKey WordsNeutral CitationJudgesTechnical/FinancialRelevance Ranking*Successful?Cited by CRA
9089-6473 Quebec Inc. c. La ReineSummaryFull Ruling2007-01-11Tax Court of Canada2001Montreal, QC$9,844.00Assessments2007 TCC 44Louise Lamarre ProulxFinancial, Technical2NoNo
116736 Canada Inc. v. The QueenSummaryFull Ruling1998-06-09Tax Court of Canada1989-1993Ottawa, ON$170,457; $36,903Supporting DocumentationN/APierre ArchambaultTechnical3YesNo
914151 Ontario Ltd. v. Di TomasoSummaryFull Ruling1999-10-27Ontario Superior Court of Justice1994N/A$1,100,000.00Standard Practice1999 ONSC 14952Nordheimer J.Financial2YesNo
1318847 Ontario Limited and Emmanual Azzopardi v. Laval Tool & Mould Ltd.SummaryFull Ruling2015-05-22Ontario Superior Court of JusticeN/AN/A$419,194.30Corporations, Tax Credit Claims2015 ONSC 2664E.A. BowieTechnical3NoNo
1373744 Ontario Inc. o/a One Source Metal v. The QueenSummary Full Ruling2009-10-14Tax Court of Canada2005Toronto, ONN/ASupporting Documentation2009 TCC 511Eric A. BowieTechnical3NoNo
1390758 Ontario Corporation v. The QueenSummary Full Ruling2010-11-04Tax Court of Canada2004, 2005London, ONN/ASettlement, Court Proceedings2010 TCC 572E.A. BowieTechnical4NoNo
1726437 Ontario Inc. (AirMax Technologies) v. The QueenSummaryFull Ruling2012-10-25Tax Court of Canada2007, 2008Toronto, ON$387,553.00Eligible and Ineligble Activities, Routine Engineering2012 TCC 376Robert James HoganTechnical2YesNo
2037625 Ontario Inc. v. The QueenSummaryFull Ruling2015-10-30Tax Court of Canada2008Toronto, ON$25,000.00Tax Credit Claims2015 TCC 269Diane CampbellTechnical3NoNo
2095974 Ontario Ltd. v. Tuscana Foods Inc.Summary Full Ruling2009-03-05Ontario Superior Court of JusticeN/AN/A$100,000.00Shareholders2009 ONSC 9474Hoy J.Financial4YesNo
6379249 Canada Inc. v. The QueenSummaryFull Ruling2015-03-31Tax Court of Canada2009, 2010Montreal, QC$103,628; $49,688Routine Engineering, Eligible and Ineligible Activities2015 TCC 77Johanne D'AurayTechnical2YesNo
6398316 Canada Inc. v. The QueenSummaryFull Ruling2021-03-04Tax Court of Canada2012, 2013Toronto, Ontario$3,485.65; $34,032.69Eligibility, Documentation, Expert Evidence2021 TCC 17Bruce RussellTechnical3NoNo
A & D Precision Limited v. The QueenSummaryFull Ruling2019-02-28Tax Court of Canada2006, 2007, 2008Toronto, Ontario$324,576, $629,782 and $247,855System Uncertainty2019 TCC 48Bruce RussellTechnical2YesNo
Abeilles Service de Conditionnement Inc. v. The QueenSummaryFull Ruling2014-10-23Tax Court of Canada2009Montreal, QC$239,000; $111,000Eligible and Ineligible Activities, Assessments2014 TCC 313Gaston JorreTechnical2YesNo
Accurso c. R.SummaryFull Ruling2019-06-18Court of Quebec2000-2009Montreal, QuebecNot Specifiedfraud, corruption2019 QCCQ 3705Lori Renee WeitzmanTechnical and Financial2NoNo
ACSIS EHR Inc. v. The QueenSummaryFull Ruling2016-02-26Tax Court of Canada2005-2006Halifax, NSN/ATax Credit Claims2016 TCC 50Diane CampbellFinancial, Technical1YesNo
ACSIS EHR Inc. v. The QueenSummaryFull Ruling2015-12-01Tax Court of Canada2005-2006Ottawa, ON$125,858 (2005), $113,573 (2006)Tax Credit Claims, Eligible and Ineligible Activities2015 TCC 263Diane CampbellTechnical, Financial1YesNo
Adm c. La ReineSummaryFull Ruling2007-04-16Tax Court of Canada1991, 1992, 1993, 1994Montreal, QC$6,770.20Partnerships2007 TCC 221Louise Lamarre ProulxFinancial3NoNo
Advanced Agricultural Testing Inc. v. The QueenSummaryFull Ruling2007-04-13Tax Court of Canada1995, 1996, 1997, 1998, 1999Kitchener, ON$47,000.00Technological Advancements, Routine Engineering, Eligible and Ineligible Activities2009 TCC 190Eric A. BowieTechnical2NoNo
Aeronautic Development Corporation v. CanadaSummaryFull Ruling2018-04-04Federal Court of Appeal2009, 2010, 2011Montreal, QuebecNot SpecifiedCCPC2018 FCA 67J.A. GleasonFinancial2NoNo
Aeronautic Development Corporation v. The QueenSummaryFull Ruling2017-03-13Tax Court of Canada2009, 2010, 2011Montreal, QuebecNot SpecifiedCCPC2017 TCC 39Robert James HoganFinancial2NoNo
AG Shield Canada Ltd. v. the QueenSummaryFull Ruling2017-04-27Tax Court of Canada2010Winnipeg, MB$38,880Hours Worked, Eligible Expenditures2017 TCC 68Steven K. D'ArcyFinancial3YesNo
Agri-Innovatech c. Cèdres Dupont Inc.SummaryFull Ruling2020-09-24Court of Quebec, Small Claims Division2017Three-Rivers, Quebec$6,955.36Contract Payments2020 QCCQ 4380Alain TrudelFinancial2YesNo
Ainsworth Lumber Co. Ltd. v. The QueenSummaryFull Ruling2001-04-24Tax Court of Canada1993Ottawa, ON$123,937,347.00Standard PracticeN/ARonald D. BellTechnical, Financial2YesNo
Airzone One Ltd. v. The Queen
SummaryFull Ruling2022-02-21Tax Court of Canada2014, 2015Toronto, OntarioNot SpecifiedEligibility2022 TCC 29Robert HoganTechnical3YesNo
Akanda Innovatoin Inc. v. The QueenSummaryFull Ruling2018-02-19Tax Court of Canada2007, 2008, 2009, 2010Ottawa, OntarioNot SpecifiedDeadline2018 TCC 35Eugene P. RossiterTechnical3NoNo
Albert v. The QueenSummary Full Ruling2009-02-02Tax Court of Canada2004Perce, QC$13,178.50Equipment, Standard Practice2009 TCC 16Paul BedardFinancial3NoNo
Alcatel Canada Inc. v. The QueenSummaryFull Ruling2005-02-24Tax Court of Canada1994Toronto, ON$4,668,864.00Eligible and Ineligible Activities2005 TCC 149Michael J. BonnerTechnical1YesNo
Alex Parallel Computers Research Inc. v. CanadaSummaryFull Ruling1998-11-27Federal Court1993, 1994Montreal, QCN/AResearch PartnershipsN/AYvon PinardFinancial3NoNo
Allegro Wireless Canada Inc. v. The Queen, 2021SummaryFull Ruling2021-03-31Tax Court of Canada2010, 2011Toronto, Ontario$279,420; $215,567expert witness, government assistance2021 TCC 27Steven K. D'ArcyTechnical and Financial2YesNo
Amar v. The QueenSummaryFull Ruling2006-07-21Tax Court of Canada1988, 1989Montreal, QC$1,998.72Investments, Partnerships, Assessments.2006 TCC 420Alain TardifFinancial3NoNo
Amirix Systems Inc. v. The QueenSummaryFull Ruling2011-02-01Tax Court of Canada1997Toronto, ON$1,413,822.00Eligible and Ineligible Activities2011 TCC 60Leslie M. LittleTechnical3NoNo
Andre Lamy Medicine Professional Corporation v. The QueenSummaryFull Ruling2020-07-20Tax Court of Canada2013, 2014Hamilton, Ontario$93,828.00 & $107,642.00Eligible Expenditures2020 TCC 61 Steven K. D'ArcyFinancial3YesNo
Angell c. Canada (Ministre du Revenu national)Summary Full Ruling2006-09-14Federal Court1988Montreal, QCN/AAssessments, Partnerships2006 CF 1097Johanne GauthierFinancial4NoNo
Anne-Marie Chagnon Inc. v. The KingSummaryFull Ruling2023-03-24Tax Court of Canada2016Montreal, Quebec$117,971Eligibility, Technological Uncertainty, Technological Advancement2023 CCI 35Guy SmithTechnical3NoNo
Armada Equipment Corporation v. The QueenSummaryFull Ruling2006-11-10Tax Court of Canada1994Toronto, ON$18,618.00Eligible and Ineligible Activities2007 TCC 260Murray A. MoganTechnical2NoSR&ED Overhead and Other Expenditures Policy
Atelier Béton Inc. v. The QueenSummaryFull Ruling2022-01-27Tax Court of Canada2015Montreal, Quebec$23,822Eligibility2022 TCC 2Réal FavreauTechnical3NoNo
Auray-Blais v. The QueenSummaryFull Ruling2002-01-08Tax Court of Canada1996, 1997Sherbrooke, QC$36,000.00Equipment, Eligible and Ineligible ActivitiesN/ALouise Lamarre ProulxTechnical3YesNo
Ayer's Cliff Investments International v. The QueenSummaryFull Ruling1999-11-03Tax Court of Canada1994Ottawa, ON$12,000.00Eligible and Ineligible Activities, Supporting DocumentationN/APierre R. DussaultTechnical3NoNo
Bastien c. La ReineSummary Full Ruling2004-01-16Tax Court of Canada1990, 1991, 1992Montreal, QC$44,528; $4,905Partnerships2004 TCC 24Pierre R. DussaultFinancial4NoNo
Beauchamp c. La ReineSummaryFull Ruling2003-05-07Tax Court of Canada1996, 1997Quebec, QC$31,993.00Assessments, Partnerships2003 TCC 314Francois M. AngersFinancial4NoNo
Beaudry v. The QueenSummaryFull Ruling2010-07-12Tax Court of Canada1985-1990Toronto, ONMultiple AmountsAssessments, Eligible and Ineligible Activities2008 TCC 17Francois M. AngersTechnical, Financial3NoNo
Beauregard v. The QueenSummaryFull Ruling2008-04-18Tax Court of Canada1987, 1989Montreal, QCN/APartnerships, Business Partnerships2008 TCC 224Louise Lamarre ProulxFinancial3NoNo
Benefact Consulting Group Inc. v. Endura Manufacturing Company Ltd.SummaryFull Ruling2016-06-01Superior Court of Justice2014, 2015N/A$50,000.00Tax Credit Claims, Contracts2016 ONSC 3645Trimble J.Financial3NoNo
BeneFACT Consulting Group Inc. v. Glassdoor Inc.SummaryFull Ruling2018-05-18Superior Court of Justice - OntarioN/AOntarioN/AConsulting2018 ONSC 3123Carole J. Brown, J.N/A4YesNo
BeneFACT Consulting Group Inc. v. Nanotek Computers CorporationSummaryFull Ruling2013-12-18Ontario Superior Court of Justice2011, 2012, 2013N/A$22,387.95Tax Credit Claims, Contracts2013 ONSC 7823F. DawsonFinancial2PartlyNo
Benefact Consulting Group Inc. v. Traction Sales and Marketing Inc.Summary Full Ruling2015-12-25Ontario Superior Court of Justice2011, 2012N/A$25,000.00CRA Review, Tax Credit Claims2015 ONSC 8058A.D.K. MacKenzieFinancial3Appeal CourtNo
Béton Mobile du Québec Inc. c. The QueenSummaryFull Ruling2019-12-11Tax Court of Canada2010, 2011, 2012Montreal, QuebecNot SpecifiedTechnological uncertainty, documentation2019 CCI 278Dominique LafleurTechnical3YesNo
Bhatnagar v. Cresco Labs Inc.SummaryFull Ruling2022-03-21Superior Court of Justice - Ontario2017, 2018Ontario$21,565.62Consulting Fee2022 ONSC 1745Jessica KimmelFinancial3NoNo
Binette v. The QueenSummaryFull Ruling2006-02-28Tax Court of Canada1987Montreal, QC$2,600 (Loranger); $2,800 (Harvey); $1,200 (Binette)Eligible and Ineligible Activities, Assessments, Partnerships2006 TCC 73Paul BedardTechnical3NoNo
Bioartificial gel technologies (Bagtech) inc. v. The QueenSummary Full Ruling2012-04-12Tax Court of Canada2004, 2005Montreal, QC$1,017,722; $431,517; $1,461,189 and $69,641Canadian-controlled private corporations (CCPC)2012 TCC 120Paul BedardFinancial2YesNo
Birchcliff Energy Ltd. v. The QueenSummary Full Ruling2015-10-01Tax Court of Canada2006Calgary, AB$16,226,489.00Tax Credit Claims2015 TCC 232Robert James HoganFinancial4NoNo
Blais v. The QueenSummaryFull Ruling2010-04-09Tax Court of Canada2002Sherbrooke, QC$37,531.29Eligible and Ineligible Activities, Assessments2010 TCC 195Gaston JorreTechnical3YesNo
Blue Wave Seafoods Inc. v. CanadaSummaryFull Ruling2006-02-21Federal Court of Appeal1995, 1996, 1997, 1998Halifax, NSN/AEligible and Ineligible Activities2006 FCA 81Decary J.A.Technical3NoNo
Blue Wave Seafoods Incorporated and D'Eon Fisheries Ltd. v. The QueenSummary Full Ruling2003-01-28Tax Court of Canada1995, 1996Ottawa, ONN/AStandard PracticeN/ACameron Hugh McArthurTechnical4NoNo
Borealis Geopower Inc. v. The QueenSummaryFull Ruling2018-09-13Tax Court of Canada2014Calgary, Alberta$528,560.00Government Assistance2018 TCC 189Diane CampbellFinancial3NoNo
Boudreault v. The QueenSummaryFull Ruling2005-10-26Tax Court of Canada1986, 1988Ottawa, ON$7,000.00Routine Engineering, Assessments2005 TCC 660Lucie LamarreTechnical3NoNo
Bresse Syndics Inc. v. CanadaSummaryFull Summary2021-06-10Federal Court of Appeal2009Ottawa, OntarioNot specifiedCCPC2021 FCA 115Marc Noel, Marc Nadon, Justice Marianne

Brillon v. The QueenSummaryFull Ruling2006-02-09Tax Court of Canada1989Montreal, QCN/ABusiness Partnership2006 TCC 76Louise Lamarre ProulxFinancial3NoNo
Buhler Versatile Inc. v. The KingSummaryFull Full Ruling2023-02-06Tax Court of Canada2005Winnipeg, Manitoba$3,591,220Eligibility, System Uncertainty, 5 Questions2023 TCC 18Susan WongTechnical3YesNo
Buhler Versatile Inc. v. The QueenSummaryFull Ruling2014-11-18Tax Court of CanadaN/AEdmonton, ABN/AStandard Practice2014 TCC 364Steven K. D'ArcyN/A3Appeal Court; however, appellant had to pay costs for lengthening the proceedings.No
C W Agencies Inc. v. CanadaSummaryFull Ruling2001-12-11Federal Court of Appeal1991-1995Toronto, ONN/AStandard Practice2001 FCA 393Sexton J.A.Technical2NoNo
C W Agencies Inc. v. CanadaSummaryFull Ruling2000-08-30Tax Court of Canada1991-1995Vancouver, BCN/AEligible and Ineligible Activities, Standard Practice, Routine EngineeringN/AMichael J. BonnerTechnical2NoNo
Cadorette v. The QueenSummaryFull Ruling2008-04-23Tax Court of Canada1988Montreal, QCN/AStandard Practice, Eligible and Ineligible Activities2008 TCC 233Louise Lamarre ProulxTechnical3NoNo
CAE Inc. c. La ReineSummaryFull Ruling2021-11-08Tax Court of Canada2012, 2013Montreal, Quebec$57,084,395 & $59,148,888Government Assistance2021 CCI 57 Sylvain OuimetFinancial3NoNo
CalAmp Wireless Networks Inc. v. The QueenSummaryFull Ruling2013-06-25Tax Court of Canada2006Montreal, QC$131,260.00Eligible and Ineligible Activities, Refundable Credits2013 TCC 201Paul BedardFinancial3NoNo
Canada (National Revenue) v. Cormark Securities Inc.Summary Full Ruling2011-12-14Federal CourtN/AOttawa, ONN/ACorporations, Standard Practice2011 FC 1472Anne L. MactavishN/A4NoNo
Canada v. Bioartificial Gel Technologies (Bagtech) Inc.Summary Full Ruling2013-06-21Federal Court of Appeal2004, 2005Montreal, QCN/AAssessments, Refundable Credits2013 FCA 164Johanne GauthierFinancial2The Appellant was the CRA and their appeal to have the respondent's SR&ED claim be denied was dismissed.No
Canada v. CCLC Technologies Inc.Summary Full Ruling1996-09-19Federal Court of AppealN/AVancouver, BCN/AGovernment Assistance1996 FCA 11571Strayer, J.A.Financial1Appellant was the CRA, appeal was successful.Assistance and Contract Payments Policy
Canada v. CHR Investment CorporationSummaryFull Ruling2021-04-09Federal Court of Appeal2009, 2010, 2011, 2012, and 2013Ottawa, OntarioNot SpecifiedPool of Deductible SR&ED Expenditures, Change in Company Control2021 FCA 68Wyman Webb, David Near, James RennieFinancial4YesNo
Canada v. LastSummary Full Ruling2014-05-15Federal Court of Appeal2000-2002Vancouver, BCN/AAssessments2014 FCA 129Eleanor R. DawsonFinancial4The Appellant was the CRA and their appeal to have the respondent's SR&ED claim be denied was dismissed.No
Canada v. Papiers Cascades Cabano Inc.Summary> Full Ruling2006-12-22Federal Court of Appeal1996Montreal, QC$287,307.00Assessments2006 FCA 419Letourneau J.A.Financial4Appellant was the CRA, appeal was successful, the SR&ED claim was denied.No
Canada v. Tigney Technology Inc.SummaryFull Ruling2000-02-07Federal Court of Appeal1993Edmonton, AB$405,967.00Eligible and Ineligible ActivitiesN/AF.J. McDonaldTechnical3Appellant was the CRA, appeal was successful, the SR&ED claim was denied.No
Canadian Solifuels v. The QueenSummaryFull Ruling1997-12-11Tax Court of Canada1986, 1988Toronto, ON$893,500; $1,781,822Partnerships, Eligible and Ineligible ActivitiesN/ATerrence O'ConnorTechnical, Financial3NoNo
Canafric Inc. v. The King (2023)SummaryFull Ruling2023-07-26Tax Court of Canada2013, 2014, 2015 and 2016Hamilton, OntarioF2013 ($22,183), F2014 (not specified), F2015 ($15,476), F2016 ($23,304)Technological Advancement, EligibilityTCC 2023 108Eugene RossiterTechnical4YesNo
Carleton University v. MercierSummary Full Ruling2005-12-22Ontario Superior Court of JusticeN/AOntario (Superior Court of Justice)N/AIntellectual Property, Standard Practice2005 ONSC 47724Power J.Technical4N/ANo
Carpentier c. La ReineSummaryFull Ruling2005-10-26Tax Court of Canada1988Ottawa, ON$2,000.00Assessments, Investments, Refundable Credits2005 TCC 666Lucie LamarreFinancial3NoNo
CDD-REM Process, Vacuum Technology Corp. v. The QueenSummaryFull Ruling2000-11-01Tax Court of Canada1993, 1994Toronto, ON$22,782, $37,155Supporting DocumentationN/ATheodore E. MargesonTechnical2YesNo
CDN SR&ED Consultants Inc. v. BensimonSummary Full Ruling2012-11-15Ontario Superior Court of JusticeN/AN/A$56,469.00Tax Credit Claims2012 ONSC 6837Stinson J.Technical and Financial3The plaintiff was an SR&ED Consultant and they successfully won their unpaid fees from the defendant.No
Chartwell Management Inc. v. The QueenSummaryFull Ruling2004-11-08Tax Court of Canada1995-1997Saskatoon, SK$127,907.00Eligible and Ineligible Activities, Assessments2004 TCC 728David W. BeaubierTechnical3YesNo
Chevron Canada Resources Ltd. v. Canada (Minister of National Revenue)SummaryFull Ruling1999-09-15Federal Court1985, 1986Calgary, ABN/AAssessmentsN/AMax M. TeitelbaumN/A3NoNo
Chichkov v. The QueenSummaryFull Ruling2007-06-12Tax Court of Canada2002, 2003Montreal, QC$29,485,58, $30,893,71Business Partnership2007 TCC 337Gerald J. RipFinancial3NoNo
CHR Investment Corporation v. The QueenSummaryFull Ruling2020-01-30Tax Court of Canada2009, 2010, 2011, 2012 and 2013Calgary, Alberta$3,750.00GAAR2020 TCC 17B. RussellFinancial4YesNo
Clevor Technologies Inc. v The QueenSummaryFull Ruling2019-08-14Tax Court of Canada2013Saskatoon, SK$72,406Trial and error, technological uncertainty2019 TCC 166B. RussellTechnical2NoNo
CO2 Solution Technologies Inc. c. The QueenSummaryFull Ruling2019-12-20Tax Court of Canada2009Quebec City, QuebecNot SpecifiedCCPC2019 CCI 286Justice Guy R. SmithFinancial3NoNo
Cochran v. The QueenSummaryFull Ruling2001-12-14Tax Court of Canada1991-1995Vancouver, BC$16,530.55Assessments, Standard PracticeN/ADiane CampbellN/A3Yes, though the case is not relevant to SR&ED.No
Com Dev Ltd. v. The QueenSummaryFull Ruling1999-03-09Tax Court of Canada1989-1992N/A$28,350,000.00Standard PracticeN/APeter Dean HamlynN/A2YesAssistance and Contract Payments Policy
Comparelli c. La ReineSummaryFull Ruling2018-01-25 and 2018-02-28Court of Quebec2005-2009Montreal, Quebec$600,000-$985,000Fraud2018 QCCQ 1767Lori Renee WeitzmanN/A3NoNo
Concept Danat Inc. v. The QueenSummaryFull Ruling2019-02-01Tax Court of Canada2015Montreal, Quebec$32,056 & $13,862documentation, technological uncertainty2019 TCC 32Dominique LafleurTechnical3NoNo
Concept Plastics Limited v. The QueenSummaryFull Ruling2009-02-02Tax Court of CanadaN/AToronto, ONN/AStandard Practice2009 TCC 79Patrick J. BoyleN/A3Appellant's request for discovery granted.No
Corporation de l'Ecole Polytechnique c. La ReineSummary Full Ruling2003-09-02Tax Court of Canada1994, 1995, 1996, 1997Montreal, QCN/AStandard Practice, Intellectual Property2003 TCC 601Louise Lamarre ProulxTechnical4NoNo
Cote v. The QueenSummaryFull Ruling2007-04-02Tax Court of Canada2003Shawinigan, QC$18,211.68Standard Practice2007 TCC 182Real FavreauN/A4NoNo
Coveley v. The QueenSummaryFull Ruling2013-12-20Tax Court of Canada2005, 2006Toronto, ON$1,252,000.00Allowable Business Investments Loss (ABIL)2013 TCC 417Johanne D'AurayFinancial4NoNo
Coveley v. Thorsteinssons LLPSummaryFull Ruling2018-08-09Ontario Superior Court of Justice2005, 2006Superior Court of Justice OntarioNot SpecifiedUnpaid wages, Trial2018 ONSC 4804J. CavanaghFinancial4NoNo
CRL Engineering Ltd. v. The QueenSummaryFull Ruling2019-03-27Tax Court of Canada2013, 2014Regina, SaskatchewanNot SpecifiedTechnological advancement2019 TCC 65Guy R. SmithTechnical3YesNo
Data Kinetics Ltd. v. The QueenSummaryFull Ruling1998-07-28Tax Court of Canada1992, 1993Ottawa, ON$22,231; $66,976Eligible and Ineligible ActivitiesN/ALucie LamarreTechnical2YesSR&ED Lease Expenditures Policy, SR&ED Overhead and Other Expenditures Policy
Datacalc Research Corporation v. The QueenSummaryFull Ruling2002-02-22Tax Court of Canada1986Vancouver, BC$665,607.00Standard PracticeN/ADonald G.H. BowmanN/A3NoNo
Dave's Diesel Inc. v. The Queen
SummaryFull Ruling2022-06-10Tax Court of Canada2013, 2014Hamilton, Ontario$26,865 and $31,134Eligibility, Technological Uncertainty2022 TCC 62David SpiroTechnical3NoNo
Deans Knight Income Corporation v. The QueenSummaryFull Ruling2019-04-05Tax Court of Canada2009, 2010, 2011, 2012Vancouver, British ColumbiaNot SpecifiedGAAR2019 TCC 76Brent ParisFinancial3YesNo
Deans Knight Income Corporation v. The QueenSummary Full Ruling2015-06-11Tax Court of Canada2009-2012Vancouver, BCN/AStandard Practice, Assessments2015 TCC 143David E. GrahamTechnical4NoNo
Deans Knight Income Corporation v. The Queen (2023)SummaryFull Ruling
Supreme Court of Canada2009, 2010, 2011, 2012N/ANot SpecifiedGAAR, Tax Evasion2023 SCC 16Richard Wagner, Andromache Karakatsanis, Malcolm Rowe, Sheilah Martin, Nicholas Kasirer, Mahmud Jamal, Michelle O'BonsawinFinancial3NoNo
Developpements de systemes specialises M.T.P.C. Inc. v. The QueenSummaryFull Ruling1999-04-07Tax Court of Canada1995Ottawa, ON$113,112.00Eligible and Ineligible Activities, Standard PracticeN/ALouise Lamarre ProulxTechnical3NoNo
Dock Edge + Inc. v. The QueenSummaryFull Ruling2019-01-16Tax Court of Canada2011Toronto, Ontario$71,675Technological advancement, documentation2019 TCC 11Bruce RussellTechnical3NoNo
Donat Flamand Inc. v. CanadaSummaryFull Ruling2000-10-03Federal Court1983, 1984Quebec, QCN/AEligible and Ineligible Activities, Standard Practice, InvestmentsN/APierre BlaisTechnical3NoNo
Dorothea Knitting Mills Ltd. v. Canada (Minister of National Revenue), 2005 FC 318 (CanLII)SummaryFull Ruling2005-03-04Tax Court of Canada2001Ottawa, ON$566,495.50Supporting Documentation, Missed Deadline2005 FC 318Anne L. MactavishTechnical3Judicial ReviewNo
Drouin v. The QueenSummaryFull Ruling1999-12-14Tax Court of Canada1986Ottawa, ON$7,930,000.00Supporting Documentation, Partnerships, Eligible and Ineligible ActivitiesN/ALouise Lamarre ProulxTechnical3NoNo
Dugas v. The QueenSummaryFull Ruling2008-04-18Tax Court of Canada1986Montreal, QCN/APartnerships2008 TCC 225Louise Lamarre ProulxN/A4NoNo
Easy Way Cattle Oilers Ltd. v. The QueenSummaryFull Ruling2015-08-21Tax Court of Canada2008Saskatoon, SK$95,791.00Tax Credit Claims, Prescribed Forms, Deadlines2015 TCC 211Steven K. D'ArcyTechnical and Financial3NoNo
Editions Progitech Inc. v. The QueenSummaryFull Ruling1999-02-06Tax Court of Canada1997Ottawa, ONN/ATechnological Advancements, Standard PracticeN/ALouise Lamarre ProulxTechnical4NoNo
Emotion Picture Studios Inc. v. The QueenSummaryFull Ruling2015-12-11Tax Court of Canada2012Hamilton, ON$51,196.00Tax Credit Claims, Eligible and Ineligible Activities2015 TCC 323Campbell J. MillerTechnical2NoNo
Evansmartin Technologies Inc. v. Rostar PrecisionSummary Full Ruling2015-07-28Ontario Superior Court of Justice2001N/A$2,500.00Tax Credit Claims2005 ONSC 5853Caputo J.Technical4N/ANo
Exxonmobil Canada Ltd. v. The QueenSummaryFull Ruling2019-05-07Tax Court of Canada2000 & 2005Calgary, Alberta$2,048,215Petroleum2019 TCC 108John R. OwenTechnical3Yes and NoNo
Feedlot Health Management Services Ltd. v. The QueenSummaryFull Ruling2015-02-06Tax Court of Canada2010Calgary, AB$1,649,537.00Eligible and Ineligible Activities, Assessments2015 TCC 32Judith WoodsTechnical2YesNo
Fio Corporation v. The QueenSummaryFull Ruling2014-04-29Tax Court of Canada2007-2009Toronto, ON$100,000.00CRA review2014 TCC 58Steven K. D'ArcyTechnical, Financial4YesNo
Flavor Net Inc. v. The QueenSummaryFull Ruling2017-09-12Tax Court of Canada2010Hamilton, ON$25,000.00qualified expenditures2017 TCC 179Johanne D'AurayFinancial3NoNo
FOOi Inc. v. The King (2023)SummaryFull Ruling2023-12-22Tax Court of Canada2018Toronto, Ontario$200,000Notice of Objection, Deadlines2023 TCC 176Ronald MacPheeTechnical2NoNo
Formadrain Inc. v. The QueenSummaryFull Ruling2017-03-15Tax Court of Canada2012, 2013Montreal, QuebecNot SpecifiedEligibility, Assessments2017 TCC 42Johanne D'AurayTechnical3YesNo
Foster v. The QueenSummaryFull Ruling2007-12-05Tax Court of Canada1988Montreal, QC$6,000.00Partnerships, Investments2007 TCC 659Francois M. AngersFinancial3NoNo
Gabie v. The QueenSummaryFull Ruling1998-10-28Tax Court of Canada1993, 1994N/AN/ARoutine Engineering, Standard PracticeN/AGerald J. RipTechnical4YesNo
Gaz Metropolitain Inc. v. The QueenSummaryFull Ruling1998-06-22Tax Court of Canada1987, 1988N/A$2,835,655.00AssessmentsN/APierre ArchambaultN/A4YesNo
Gestion ACBK Inc. v. Le Roi (2022)SummaryFull Ruling
Tax Court of Canada2012Montreal, Quebec$115,267Technological eligibility, Standard Practice2022 CCI 94Sylvain OuimetTechnical3NoNo
Gestion Choisy-Tek Inc. v. The QueenSummaryFull Ruling1998-11-18Tax Court of Canada1993-1995Ottawa, ON$37,323; $42,378; $11,951Technological AdvancementN/ALouise Lamarre ProulxTechnical3NoNo
Global R&D Consulting Group Inc. c. IFCS InformatiqueSummaryFull Ruling2018-10-02Court of QuebecN/AMontreal, Quebec$3,194.12Consulting2018 QCCQ 8761Dominique VezinaFinancial3NoNo
Gordon v. CanadaSummaryFull Ruling2023-01-20Federal Court of AppealN/AOttawa, OntarioNot SpecifiedFraud, False or misleading statements2023 FCA 12Richard Boivin, Donald Rennie, Sylvie RousselFinancial1NoNo
Gordon v. CanadaSummaryFull Ruling2019-06-25Federal CourtN/AToronto, OntarioNot SpecifiedFraud, False or Misleading Statements2019 FC 853Justice BarnesTechnical and Financial1NoNo
Gordon v. CanadaSummary Full Ruling2007-03-06Federal CourtN/AToronto, ONN/ACRA review2007 FC 253John A. O'KeefeTechnical, Financial4N/ANo
Greenpipe Industries Ltd. v. Canada (National Revenue)Summary Full Ruling2006-09-14Federal Court1996-1998Calgary, ABN/AStandard Practice2006 FC 1098Richard G. MosleyN/A3NoNo
Haggarty v . The QueenSummary Full Ruling2003-05-22Tax Court of Canada1993Montreal, QCN/AInvestments, Partnerships2003 TCC 358Pierre ArchambaultTechnical4NoNo
Highweb & Page Group Inc. v. The QueenSummaryFull Ruling2015-06-08Tax Court of Canada2007, 2008Toronto, ON$25,200; $35,271Eligible and Ineligible Activities2015 TCC 137Randall S. BocockTechnical1NoNo
HLP Solution inc. c. The QueenSummaryFull Ruling2015-01-12Tax Court of Canada2009Ottawa, ONN/AImpartiality of CRA Witnesses, Eligible and Ineligible Activities2015 TCC 41Johanne D'AurayTechnical3N/ANo
Hopmeyer v. The QueenSummary Full Ruling2006-03-30Tax Court of Canada1999, 2000Montreal, QC$74,074; $144,931Income Tax Act, Application of2006 TCC 185Louise Lamarre ProulxTechnical4NoNo
Huang v MengSummaryFull Ruling2021-04-30The Supreme Court of British ColumbiaN/AVancouver, British Columbia$235,265.41Eligibility, Assessments2021 BCSC 819Jeanne WatchukTechnical3NoNo
Huang v MengSummaryFull Ruling2020-12-31Supreme Court of British ColombiaN/AVancouver, British ColumbiaNot SpecifiedEligibilityN/AJustice WatchukTechnical and Financial3NoNo
Hun-Medipharma Research Inc. v. The QueenSummaryFull Ruling1999-01-28Tax Court of Canada1994Montreal, QC$5,014.00Eligible and Ineligible ActivitiesN/ALouise Lamarre ProulxTechnical2YesNo
Hypercube Inc. v. The QueenSummaryFull Ruling2015-03-17Tax Court of Canada2012Montreal, QC$28,800.00Eligible and Ineligible Activities2015 TCC 65Lucie LamarreTechnical2NoNo
Immunovaccine Technologies Inc. v. CanadaSummaryFull Ruling 2014-09-11Federal Court of Appeal2005, 2006, 2007, 2008Halifax, NS$3,786,474.00Government Assistance2014 FCA 196Richard BoivinFinancial2NoAssistance and Contract Payments Policy
Immunovaccine Technologies Inc. v. The QueenSummaryFull Ruling2013-04-10Tax Court of Canada2005-2008Halifax, NS$917,731; $692,806; $1,504,137 and $724,931Government Assistance, Standard Practice2013 TCC 103Lucie LamarreTechnical2NoAssistance and Contract Payments Policy
Indusol Industrial Control Ltd. v. The QueenSummaryFull Ruling2020-09-14Tax Court of Canada2012Trois-Rivières, Quebec$49,224technological uncertainty, scientific method2020 TCC 103Dominique LafleurTechnical3NoNo
Innovations et integrations brassicoles Inc. v. The QueenSummary Full Ruling2008-07-03Tax Court of Canada2001Sherbrooke, QC$7,000.00Standard Practice2008 TCC 339Alain TardifN/A4NoNo
INRO Consultants Inc. v. The QueenSummaryFull Ruling2001-06-29Tax Court of Canada1994Montreal, QC$47,341.00Eligible and Ineligible Activities, Supporting DocumentationN/APierre R. DussaultTechnical3NoNo
J.P.Haynes and Associates Inc. v. The QueenSummaryFull Ruling1999-12-03Tax Court of CanadaN/AN/A$10,707.00Eligible and Ineligible ActivitiesN/ADelmer TaylorTechnical3NoNo
JAFT Corp. v. Canada (A.G.)SummaryFull Ruling2014-03-24Court of Queen's Bench of Manitoba2005-2006Winnipeg, MB$210,500.00CRA review2014 MBQB 59N/ATechnical, Financial2NoNo
Jentel Manufacturing Ltd v. The QueenSummaryFull Ruling2011-05-11Tax Court of Canada2005Calgary, ABN/AEligible and Ineligible Activities, Routine Engineering, Technological advancement2011 TCC 261Steven K. D'Arcy; Donald G.H. BowmanTechnical2NoNo
Jentel Manufacturing Ltd. V. CanadaSummaryFull Ruling2011-12-15Federal Court of Appeal2005Calgary, ABN/AEligible and Ineligible Activities2011 FCA 355Carolyn Layden StevensonTechnical3NoNo
Joel Theatrical Rigging Contractors (1980) Ltd. v. The QueenSummary Full Ruling2017-01-17Tax Court of Canada2008, 2009Toronto, ONN/ATrial and Error, Routine Engineering2017 TCC 6Don R. SommerfeldtTechnical3NoNo
Kaleidescape v. ComputershareSummaryFull Ruling2014-09-05Ontario Superior Court of Justice2008N/AN/AStandard Practice2014 ONSC 4983Carole J. Brown J.Technical2YesNo
Kam-Press Metal Products Ltd. v. CanadaSummaryFull Ruling2021-05-10Federal Court of Appeal2009, 2010Ottawa, OntarioNot SpecifiedTrial and Error, Technological Uncertainty2021 FCA 88Wyman Webb, David Near, Richard BoivinTechnical2NoNo
Kam-Press Metal Products Ltd. v. The QueenSummaryFull Ruling2019-10-08Tax Court of Canada2009, 2010Toronto, Ontario$94,614, $121,697Trial and error, technological uncertainty2019 TCC 246John R. OwenTechnical3NoNo
Knowledge Systems Inc. v. The QueenSummaryFull Ruling2000-07-26Tax Court of Canada1991-1996N/A$15,790, $24,662, $34,393, $39,433, $56,283, $24,472Technological Advancements, Eligible and Ineligible Activities N/ACameron Hugh McArthurTechnical3NoNo
Konda v. The QueenSummary Full Ruling2007-09-18Tax Court of Canada1988Ottawa, ONN/AEligible and Ineligible Activities, Partnerships, Refundable Credits2007 TCC 648Brent ParisTechnical3NoNo
Kruco Inc. v. The QueenSummaryFull Ruling2001-07-17Tax Court of Canada1989N/A$24,168,315.00Investments, AssessmentsN/APierre R. DussaultTechnical2Yes, the case was reassessed.No
Kruger Wayagamack Inc. v. The QueenSummary Full Ruling2015-04-14Tax Court of Canada2003 - 2006Montreal, QCN/ARefundable Credits2015 TCC 90Gaston JorreTechnical4NoNo
L'Heureux v. Canada (Attorney General)SummaryFull Ruling2006-10-04Federal CourtN/AOttawa, ONN/AStandard Practice2006 FC 1180Francois LemieuxFinancial3NoNo
Laforest Marketing Internationals Inc. v. The QueenSummaryFull Ruling2019-03-04Tax Court of Canada2015Montreal, Quebec$7,043Standard Practice, Technological Uncertainty2019 TCC 45Jean Gilles LebelTechnical3NoNo
Lassonde c. La ReineSummaryFull Ruling2003-10-03Tax Court of Canada1989Montreal, QCN/AEquipment, Investments, Partnerships2003 TCC 715Louise Lamarre ProulxFinancial3NoNo
Lauger c. La ReineSummaryFull Ruling2006-10-24Tax Court of Canada1988-1991Montreal, QC$5,057; $1,722,000Partnerships, Eligible and Ineligible Activities, Corporations, Assessments2007 TCC 650Brent ParisTechnical, Financial3NoNo
Lehigh Hanson Materials Limited v. The QueenSummaryFull Ruling2017-10-06Tax Court of Canada2009-2011Vancouver, BC$782,576Eligible and Ineligible Activities2017 TCC 205
Kathleen LyonsTechnical2NoNo
Leyton Finder Expert Group Inc. v. The Ultragen Group LtdSummaryFull Ruling2014-11-06Superior Court2009Longueuil, QC$99,479.08SR&ED consultant2014 QCCS 5465Sophie PicardFinancial4NoNo
LGL Limited v. CanadaSummaryFull Ruling2000-02-07Federal Court of Appeal1991-1993Edmonton, ABN/AKnowledge BaseN/AF.J. McDonaldTechnical2NoNo
LGL Ltd. v. The QueenSummaryFull Ruling1999-02-15Tax Court of Canada1991-1993Toronto, ON$2,107,951.00Eligible and Ineligible ActivitiesN/ADonald G.H. BowmanTechnical2NoSR&ED Overhead and Other Expenditures Policy
Life Choice Ltd. v. The QueenSummaryFull Ruling2017-01-31Tax Court of Canada2012Toronto, ONN/ASystematic Investigation2017 TCC 21Patrick J. BoyleTechnical3NoNo
Logitek Technology Ltd. v. The QueenSummaryFull Ruling2008-03-10Tax Court of Canada2000Toronto, ON$106,557.00Equipment, Eligible and Ineligible Activities, Investments2008 TCC 145Judith WoodsTechnical2NoNo
Logix Data Products Inc. v. The QueenSummaryFull Ruling2021-05-14Tax Court of Canada2013Toronto, OntarioNot SpecifiedTechnological Uncertainty, Expert Witness, Technological Advancement2021 TCC 36Siobhan MonaghanTechnical3NoNo
Lunn v. The QueenSummaryFull Ruling1998-07-14Tax Court of Canada1991-1994Kingston, ON$99,689; $121,376Routine Engineering, Eligible and Ineligible ActivitiesN/APeter Dean HamlynTechnical3NoNo
Lyrtech RD Inc. v. The QueenSummaryFull Ruling2013-01-24Tax Court of Canada2005-2007Quebec City, QCN/AAssessments2013 TCC 12Real FavreauTechnical1NoNo
Mac & Mac Hydrodemolition v. the QueenSummaryFull Ruling2017-12-22Tax Court of Canada2012, 2013Vancouver, BCN/ASystematic Investigation 2017 TCC 256David E. GrahamTechnical2NoNo
MacDonald v. The QueenSummaryFull Ruling2018-11-06Tax Court of Canada2010, 2012Toronto, Ontario$555,659Remittances2019 TCC 256Guy R. SmithFinancial4NoNo
Macklai v. Canada Revenue AgencySummary Full Ruling2011-02-08Federal Court of AppealN/AOttawa, ONN/AStandard Practice2011 FCA 49M. NadonNot Applicable4NoNo
Macklai v. Canada Revenue AgencySummary Full Ruling2010-05-13Federal Court2009Ottawa, ONN/ACRA review2010 FC 528John A. O'KeefeTechnical, Financial4NoNo
Madison Pacific Properties Inc. v. CanadaSummaryFull Ruling2019-01-30Federal Court of AppealN/AVancouver, British ColumbiaNot SpecifiedGAAR, Access to Information2019 FCA 19J.A. GleasonTechnical4NoNo
Maege v. The QueenSummaryFull Ruling2006-04-28Tax Court of Canada1990, 1991Montreal, QC$35,700.00Capital gains deduction2006 TCC 117Gerald J. RipFinancial3NoNo
Mailloux v. CanadaSummaryFull Ruling2003-07-30Federal Court of Appeal1993, 1994Montreal, QC$252,790; $67,398Eligible and Ineligible Activities2003 FCA 312Alice DesjardinsTechnical3NoNo
Mailloux v. Canada (Minister of National Revenue)SummaryFull Ruling2000-05-17Federal Court of Appeal1991, 1992Montreal, QCN/ATechnological Development, Eligible and Ineligible ActivitiesN/AGilles LetourneauTechnical3NoNo
Mailloux v. The QueenSummaryFull Ruling2002-01-30Tax Court of Canada1993, 1994Trois-Rivieres, QC$405,836; $258,402Eligible and Ineligible Activities, Supporting DocumentationN/AAlain TardifTechnical3NoNo
Mailloux v. The QueenSummaryFull Ruling1998-10-06Tax Court of Canada1991, 1992Ottawa, ON$26,918; $25,478Eligible and Ineligible Activities, PartnershipsN/APierre ArchambaultTechnical3NoNo
Maritime-Ontario Freight Lines Limited v. The QueenSummaryFull Ruling2003-09-24Tax Court of Canada1996Toronto, ON$54,188; $10,838Routine engineering, Technological Development2003 TCC 674Alexander A. SarchukTechnical2NoNo
Maslanka v. The QueenSummaryFull Ruling2004-06-16Tax Court of Canada1990, 1991Montreal, QC$13,782; $2,756,47Partnerships, Assessments, Refundable Credits2004 TCC 158Pierre ArchambaultFinancial3NoNo
McConnell v. Canadian Human Rights CommissionSummaryFull Ruling2004-06-08Federal CourtN/AOttawa, ONN/ADiscrimination2004 FC 817E. HeneghanNot Applicable4NoNo
McKeown v. The QueenSummaryFull Ruling2001-03-12Tax Court of Canada1991, 1992Montreal, QC$2,000,000.00Business Partnership, Standard PracticeN/AAlban GaronFinancial1NoNo
MDA Systems Ltd. c. Agence du revenu du QuébecSummaryFull Ruling2020-10-05Court of Quebec2009, 2010, 2011, 2012, 2013, 2014Montreal, Quebec$2,827,299; $5,545,970; $7,783,940; $5,364,937; $11,203,560; $18,850,368Contract payments2020 QCCQ 4190Daniel BourgeoisFinancial4NoNo
Megadawn Printed Circuits Inc. v. Strataflex CorporationSummaryFull Ruling2005-07-12Ontario Superior Court of Justice1999-2003N/A$625,26; $1.098,19; $164.444,27Tax Credit Claims, Contracts, Business Partnerships2005 ONSC 24753Blenus WrightFinancial3YesNo
Menard v. The QueenSummary Full Ruling2009-07-13Tax Court of Canada1989, 1990, 1991, 1992Montreal, QCN/ABusiness Partnerships, Investments, Tax Shelters2009 TCC 363Gaston JorreFinancial3NoNo
Miller v. CanadaSummary Full Ruling2002-03-01Federal Court of Appeal1992-1994Vancouver, BC$100,000.00Assessments, Technological Development2002 FCA 81K. Sharlow, B.L. Strayer, J. Edgar SextonTechnical4NoNo
Miller v. The QueenSummary Full Ruling2007-04-10Tax Court of Canada1992-1994Vancouver, BC$23,226.28Assessments, Supporting Documentation2007 TCC 207Theodore E. MargesonFinancial4Yes, the appeals were expunged.No
Miller v. The QueenSummaryFull Ruling2001-01-02Tax Court of Canada1992-1994Ottawa, ON$100,000; $90,381; 63,059.44Assessments, Eligible and Ineligible Activities, Technological DevelopmentN/ACameron Hugh McArthurTechnical2YesNo
Mimetix Pharmaceuticals Inc. v. The QueenSummaryFull Ruling2001-11-08Tax Court of Canada1996Ottawa, ON$600,599.00Equipment, Canadian-controlled private corporations (CCPC)N/ALucie LamarreFinancial3NoNo
Mold Leaders Inc. v. The King (2023)SummaryFull Ruling2023-08-21Tax Court of Canada2016, 2017Ottawa, OntarioF2016 ($17,618), F2017 ($70,868)Technological eligibility, expert witnesses2023 TCC 127Bruce RussellTechnical3NoNo
Moledina v. The QueenSummaryFull Ruling2007-08-03Tax Court of Canada1989-1992Toronto, ONN/APartnerships, Investments, Assessments2007 TCC 354Donald G.H. BowmanFinancial3NoNo
Monquart Harwoods Ltd. v. The QueenSummaryFull Ruling1999-03-25Tax Court of Canada1994, 1993Fredericton, NB$300,000.00Eligible and Ineligible Activities, CorporationsN/ADavid W. BeaubierTechnical3YesNo
Murray Arlin Dentistry Professional Corporation v. The QueenSummaryFull Ruling2012-04-24Tax Court of Canada2007, 2008Toronto, ON$21,000.00Eligible and Ineligible Activities, Supporting Documentation2012 TCC 133Judith WoodsTechnical3NoNo
Nashen & Nashen Consultants Inc. v. The QueenSummaryFull Ruling2001-06-15Tax Court of Canada1998Montreal, QC$12,000.00Eligible and Ineligible Activities, Supporting DocumentationN/ACameron Hugh McArthurTechnical2YesNo
National R&D Inc. v. The QueenSummaryFull Ruling2022-05-03Tax Court of Canada2011Ottawa, Ontario$23,810Five Questions, Expert Witnesses2022 FCA 72Donald RennieTechnical2NoNo
National R&D Inc. v. The QueenSummaryFull Ruling2020-07-07Tax Court of Canada2011Toronto, Ontario$23,810Documentation, scientific method, technological uncertainty2020 TCC 47Dominique LafleurTechnical2NoNo
Northwest Hydraulic Consultants Ltd. v. The QueenSummaryFull Ruling1998-05-01Tax Court of Canada1983-1994Vancouver, BCN/ATechnological Advancements, Standard Practice, Routine Engineering, Eligible and Ineligible ActivitiesN/ADonald G.H. BowmanTechnical1Yes and NoEligibility of Work for SR&ED Investment Tax Credits Policy
Novalia Power General Research Inc. v. The QueenSummaryFull Ruling2016-04-08Tax Court of Canada2011Montreal, QC$32,000.00Evidence2016 TCC 81Real FavreauTechnical2NoNo
Oldcastle Building Products Canada Inc c. La ReineSummaryFull Ruling (French)2016-08-25Tax Court of Canada2010, 2011Montreal, QC$22,850Bonus2016 CCI 1983Pierre ArchambaultFinancial 3YesNo
Ouellet c. La ReineSummaryFull Ruling2004-04-22Tax Court of Canada1992Montreal, QC$20,102; $5,025Business Partnerships, Standard Practice2004 TCC 308Louise Lamarre ProulxFinancial3NoNo
Papiers Cascades Cabano Inc. c. La ReineSummaryFull Ruling2005-06-20Tax Court of Canada1996Montreal, QC$206,364.00Investments2005 TCC 396Louise Lamarre ProulxFinancial4YesNo
Payette v. The QueenSummaryFull Ruling2009-07-17Tax Court of Canada2005Quebec City, QC$64,785.00Eligible and Ineligible Activities, Standard Practice2009 TCC 348Gerald J. RipTechnical3NoNo
PCI Géomatics Entreprises inc. c. Agence du revenu du QuébecSummaryFull Ruling2019-04-02Court of Quebec2012, 2013, 2014Montreal, Quebec$3,557.09; $4,498.88; $4,061SADI, Government AssistanceN/ADaniel DortelusFinancial2YesNo
Perfect Fry Company Ltd. v. The QueenSummaryFull Ruling2007-03-06Tax Court of Canada1993-1998Vancouver, BC$47,758 (refundable ITCs for 1993-1995); $73,923 (additional ITCs for 1996-1998); and $172,487 (refundable ITCs for 1996-1998)Refundable Credits2007 TCC 133Brent ParisFinancial1YesNo
Petit v. The QueenSummaryFull Ruling2003-10-03Tax Court of Canada1993Ottawa, ON$24,975.00Assessments2003 TCC 713Lucie LamarreFinancial4NoNo
Petro-Canada v. CanadaSummaryFull Ruling2004-04-23Federal Court of Appeal1991, 1992Ottawa, ON$8,884,497.00Corporations, Assessments, Routine Engineering2004 FCA 158K. SharlowFinancial2YesNo
Petro-Canada v. The QueenSummaryFull Ruling2002-12-06Tax Court of Canada1992Calgary, AB$37,867,255.00Corporations, Routine EngineeringN/AEric A. BowieFinancial4NoNo
Pitchford v. The QueenSummaryFull Ruling2003-05-06Tax Court of CanadaN/AToronto, ONN/ACorporations, Technological Development, Assessments2003 TCC 296Murray A. MoganFinancial3NoNo
Polarsat Inc. v. The King (2023)SummaryFull Ruling11/21/2022, 1/25/23
Tax Court of Canada2011, 2012, 2013, 2014, 2015Montréal, Québec
$292,331, $293,339, $293,775, $249,749, $202,418GAAR, CCPC2023 TCC 10Réal FavreauFinancial3YesNo
Pratts Wholesale Ltd. v. The QueenSummaryFull Ruling1998-03-09Tax Court of CanadaN/AWinnipeg, MBN/AStandard PracticeN/ADavid W. BeaubierFinancial3NoNo
Preci-Can Inc. c. RoterSummaryFull Ruling2018-02-28Court of Quebec2013Montreal, Quebec$44,156Deadline2018 QCCQ 4567Daniel BourgeoisFinancial3NoNo
Prim8 Group Inc. v. TisiSummaryFull Ruling2016-09-13Ontario Superior Court of Justice2008-2012ONN/AShareholders, Breach of Contract2016 ONSC 5662R. A. Lococo, J.Financial3Yes and NoNo
PSC Elstow Research Farm Inc v. The QueenSummaryFull Ruling2008-12-29Tax Court of Canada1999-2001Saskatoon, SK$900,000.00Equipment, Eligible and Ineligible Activities2008 TCC 694Patrick J. BoyleFinancial2YesNo
Quantetics Corp. v. The QueenSummaryFull Ruling2000-06-02Tax Court of Canada1985-1987Ottawa, ON$1,400,000.00Eligible and Ineligible ActivitiesN/ALucie LamarreTechnical2NoNo
Quebec Revenue Agency c. PCI Géomatics Entreprises Inc.SummaryFull Ruling2020-10-20Court of Appeal2012, 2013, 2014Montreal, QuebecNot SpecifiedGovernment Assistance2020 QCCA 1342 Allan Hilton, Marie-Josee Hogue, Stephen HamiltonFinancial3NoNo
R I S - Christie Ltd. v. CanadaSummaryFull Ruling1998-12-21Federal Court of Appeal1982, 1983Toronto, ON$280,000.00Technological Advancements, Supporting DocumentationN/ARobertson J.A.Technical2YesNo
R&D Pro-innovation inc. v. CanadaSummaryFull Ruling2016-05-19Federal Court of Appeal2009, 2010Montreal, QuebecNot SpecifiedEligibility, Technological Uncertainty2016 FCA 152Johanne Gauthier, Johanne Trudel, André ScottTechnical1NoNo
R&D Pro-Innovation Inc. v. The QueenSummaryFull Ruling2015-07-26Tax Court of Canada2009, 2010Kingston, ON$10,974 (2009), $17,204 (2010)Standard Practice, Eligible and Ineligible Activities2015 TCC 186Rommel G. MasseTechnical2NoNo
R. c. Comparelli, 2020SummaryFull Ruling2021-12-14Court of Quebec2003, 2004, 2005, 2006, 2007, 2008, 2009Montreal, QuebecNot SpecifiedConflict of Interest2020 QCCQ 8885Salvatore MasciaTechnical and Financial3NoNo
R. v. AdamsSummary Full Ruling2014-08-13Ontario Court of Justice2006-2008N/A$20,000.00Corporations, Standard Practice2014 ONCJ 746LeDressay J.Not Applicable4NoNo
Raby v. The QueenSummaryFull Ruling2006-08-23Tax Court of Canada1989Montreal, QC$1,600,000 in total. The appellants share of that total is unknown.Business Partnership2006 TCC 406Pierre R. DussaultTechnical, Financial3NoNo
Rainbow Pipe Line Co. v. The QueenSummaryFull Ruling1999-09-15Tax Court of Canada1994Ottawa, ON$2,081,325.00Eligible and Ineligible ActivitiesN/AMurray A. MoganTechnical1YesNo
Rio Tinto Alcan Inc. c. La ReineSummaryFull Ruling2017-04-26Tax Court of Canada2006, 2007Montreal, QC and Toronto, ONN/AReassessment2017 TCC 67Johanne D'AurayTechnical, Financial2NoNo
Rio Tinto Alcan Inc. v . The QueenSummaryFull Ruling2016-02-04Tax Court of Canada2006, 2007Montreal, QCN/AAssessment Period2016 TCC 31Johanne D'AurayTechnical, Financial2YesNo
Rio Tinto Alcan Inc. v. The QueenSummary Full Ruling2014-10-07Tax Court of Canada2006, 2007Montreal, QCN/AAssessment Period2014 TCC 288Real FavreauTechnical, Financial3NoNo
Robotx Solutions Inc. c. La ReineSummaryFull Ruling2017-05-03Tax Court of Canada2012Montreal, Quebec$182,483Eligibility, Technological Uncertainty2017 TCC 73Gaston JorreTechnical3NoNo
Romar v. CanadaSummaryFull Ruling2009-02-19Federal Court of AppealN/AMontreal, QC$1.750.020; $14.654.404Eligible and Ineligible Activities, Partnerships2009 FCA 48Gilles LetourneauTechnical3NoNo
Rouleau v. The QueenSummaryFull Ruling2007-09-17Tax Court of Canada1992Quebec, QC$2.000.108Business Partnerships, Investments2007 TCC 338Pierre ArchambaultTechnical, Financial2NoNo
Safety Plus Inc. v. The QueenSummaryFull Ruling1999-04-12Tax Court of Canada1993, 1994Ottawa, ONN/AEligible and Ineligible Activities, Standard Practice, Routine EngineeringN/ADonald G.H. BowmanTechnical3NoNo
Savard v. The QueenSummaryFull Ruling2007-06-13Tax Court of Canada2002, 2003Quebec, QC$150,755.00Assessments2008 TCC 309Francois M. AngersFinancial4YesNo
Schmidt v. The QueenSummaryFull Ruling1999-01-28Tax Court of Canada1985Vancouver, BC$18,254,150.75Assessments, Standard PracticeN/AGerald J. RipFinancial4NoNo
Sedona Networks Corporation v. CanadaSummary Full Ruling2007-04-30Federal Court of Appeal1999Toronto, ON$2.929.361; $927.785Canadian-controlled private corporations (CCPC), Eligible and Ineligible Activities, Refundable Credits2007 FCA 169B. MaloneFinancial3NoNo
Sedona Networks Corporation v. The QueenSummary Full Ruling2006-03-02Tax Court of Canada1999Montreal, QC$927,785.00Canadian-controlled private corporations (CCPC)2006 TCC 80Pierre ArchambaultFinancial4NoNo
Signalgene R&D Inc. v. Canada (National Revenue)SummaryFull Ruling2012-11-27Federal Court1997-1999Vancouver, BCN/ARefundable Credits2012 FC 1375Francois LemieuxFinancial3Judicial ReviewNo
Simard c. La ReineSummaryFull Ruling2007-11-15Tax Court of Canada1988-1993Quebec City, QC$20,000; $20,000Eligible and Ineligible Activities, Partnerships, Heard on common evidence, Taxpayer, Tax shelter, Assessments2007 TCC 540Alain TardifTechnical, Financial2NoNo
Simard v. CanadaSummary Full Ruling2009-12-23Federal Court of Appeal1989, 1990Quebec, QCN/APartnerships, Assessments, Eligible and Ineligible Activities2009 FCA 379Gilles LetourneauTechnical, Financial4NoNo
Sixgraph Informatique Ltee v. CanadaSummaryFull Ruling2005-03-04Federal Court of Appeal1995Montreal, QCN/AStandard Practice2005 FCA 86Gilles LetourneauTechnical, Financial3NoNo
Sixgraph Informatique Ltee v. Canada (Minister of National Revenue)Summary Full Ruling2004-05-25Federal Court1993-1995Montreal, QCN/AStandard Practice, Deadlines2004 FC 759Simon NoelTechnical, Financial3NoNo
Solutions MindReady R&D inc. c. La ReineSummaryFull Ruling2015-01-21Tax Court of Canada2005Montreal, QC$286,811; $61,629Canadian-controlled private corporations (CCPC), Eligible and Ineligible Activities2015 CCI 17Real FavreauFinancial3NoNo
Soneil International Limited v. The QueenSummaryFull Ruling2011-08-19Tax Court of Canada2002Toronto, ONN/ARoutine Engineering, Eligible and Ineligible Activities2011 TCC 391Steven K. D'ArcyTechnical3NoNo
Soneil International Limited v. The QueenSummaryFull Ruling2008-03-17Tax Court of CanadaN/AToronto, ONN/AStandard Practice2008 TCC 148Wyman W. WebbFinancial4YesNo
Spasic v. The QueenSummaryFull Ruling2009-04-07Tax Court of Canada2003, 2004, 2005London, ON$36,000.00Standard Practice2009 TCC 193Patrick J. BoyleFinancial3NoNo
Spectrol Inc. v. The QueenSummaryFull Ruling2010-07-22Tax Court of Canada2003, 2004Toronto, ONN/AAssessments2010 TCC 390Wyman W. WebbNot Applicable3YesNo
SR & ED Engineering Ltd. v. F-H Welding Machines Ltd.Summary Full Ruling2005-10-04Ontario Superior Court of Justice2001, 2002, 2003, 2004Milton, ON$61,500.00Investments, Tax Credit Claims2013 ONSC 36183Langdon J.Not Applicable2YesNo
Sunatori v. CanadaSummaryFull Ruling2011-09-16Federal Court of Appeal2004-2007Ottawa, ONN/AStandard Practice2011 FCA 254Marc NoelFinancial4NoNo
Sunatori v. The QueenSummaryFull Ruling2010-06-25Tax Court of Canada2004-2007Ottawa, ON$93,831.00Allowable Business Investments Loss (ABIL)2010 TCC 346Joe E. HershfieldFinancial4NoNo
Sunshine Uniform Supply (1983) Ltd. v. CanadaSummaryFull Ruling2000-02-07Federal Court1986Ottawa, ON$250,000.00PartnershipsN/AJohn M. EvansFinancial3NoNo
Synchrosat Limited v. The QueenSummaryFull Ruling2003-05-29Tax Court of Canada2001Ottawa, ON$20,338.00Assessments, Eligible and Ineligible Activities2003 TCC 380Lucie LamarreFinancial2PartlyNo
Synchrosat Limited v. The QueenSummaryFull Ruling2000-09-01Tax Court of Canada1998Ottawa, ONN/ARefundable Credits, AssessmentsN/AEric A. BowieFinancial3YesNo
Synchrosat Limited. v. CanadaSummary Full Ruling2004-02-04Federal Court of Appeal2001Ottawa, ON$28,080.00Eligible and Inegible Activities2004 FCA 55Gilles LetourneauTechnical3NoNo
Tacto Neuro Sensory Devices Inc./Appareils Neurosensoriels Tacto v. The QueenSummaryFull Ruling2004-05-27Tax Court of Canada1998Montreal, QC$15,046.00Routine Engineering, Eligible and Ineligible Activities, Technological Advancements2004 TCC 341Paul BedardTechnical1NoNo
Technology Incentives Inc. v. 979072 Ontario Inc.Summary Full Ruling2016-01-26Ontario Superior Court of Justice2007N/A$10,000; $190,000Tax Credit Claims2016 ONSC 656R.A. MuirFinancial4PartlyNo
Tempora Heating Elements Inc. v. The QueenSummaryFull Ruling2018-03-22Superior Court N/AMontreal, Quebec$3,972,882False statements2018 QCCS 2576Chantal MassFinancial2NoNo
Terra Remote Sensing Inc v. M.N.R.SummaryFull Ruling2006-05-12Tax Court of Canada2000-2003Victoria, BCN/AEmployment Insurance Act2006 TCC 279Campbell J. MillerFinancial4NoNo
The Queen v. Global Enviro Inc. and Ian George McIntyre (2011)SummaryFull Ruling2010-12-02Court of Queen’s Bench of Alberta2002Calgary, Alberta$323,202False Statements, DocumentationN/ABonnie RawlinsTechnical3NoNo
Theratechnologies Inc. v. Canada (National Revenue)SummaryFull Ruling2012-11-27Federal Court1994, 1995Vancouver, BC$911,000; $793,437Refundable Credits2012 FC 1376Francois LemieuxFinancial2Judicial ReviewNo
Thibeault v. The QueenSummaryFull Ruling2005-06-30Tax Court of Canada1998Quebec, QC$12,646.51Corporations, Assessments2005 TCC 393Pierre R. DussaultFinancial4NoNo
Ticketnet Corp. v. CanadaSummaryFull Ruling1999-06-11Federal Court1985, 1986Ottawa, ON$2,000,000.00Eligible and Ineligible ActivitiesN/AJohn M. EvansTechnical4NoNo
Total Energy Services Inc. v. The King (2024)SummaryFull Ruling2024-02-02Tax Court of Canada2010, 2011Calgary, Alberta$23,229,238GAA, eligible expensitures2024 TCC 12F.J. PizzitelliTechnical4NoNo
Total Energy Services Inc. v. The Queen (2019)SummaryFull Ruling2019-05-09Tax Court of Canada2010, 2011Vancouver, British ColumbiaNot SpecifiedGAAR2019 TCC 112Henry VisserFinancial3NoNo
Tri-O-cycles Concept Inc. v. The QueenSummary Full Ruling2009-12-16Tax Court of Canada2002, 2003Montreal, QC$7,018; $9,567; $13,322; $19,321Refundable Credits2009 TCC 632Brent ParisFinancial3Yes-reassessmentNo
Vasiljevic v. Rave Inc.SummaryFull Ruling2018-12-07Superior Court of JusticeN/AKitchener, OntarioNot SpecifiedDocumentation, empolyment termintation2018 CanLII 130037James MarentetteTechnical3YesNo
VLN Advanced Technologies Inc. v. The QueenSummaryFull Ruling2018-02-15Tax Court of Canada2012Ottawa, Ontario$453,323Burden of proof, all or substantially all2018 TCC 33K. LyonsFinancial3NoNo
VR Interactive Corp. v. Canada (Customs and Revenue Agency)Summary Full Ruling2005-02-24Federal Court2001Halifax, NSN/AStandard Practice2005 FC 273Sean HarringtonFinancial3NoNo
Westsource Group Holdings Inc. v. CanadaSummaryFull Ruling2018-03-21Federal Court of Appeal2011Toronto, OntarioNot SpecifiedPrescribed information2018 FCA 57J.A. WoodsTechnical2NoNo
Westsource Group Holdings Inc. v. The QueenSummaryFull Ruling2016-10-04Tax Court of Canada2011Toronto, ON$29,504 and $26,894Documentation2017 TCC 9Valerie MillerTechnical3NoNo
Wojcik v. The QueenSummaryFull Ruling2001-07-10Tax Court of Canada1997Toronto, ON$2,354.00Supporting DocumentationN/ATerrence O'ConnorTechnical3NoNo
WRD Borger Construction Ltd. v. The QueenSummaryFull Ruling2021-06-09Tax Court of Canada2015Calgary, AlbertaNot SpecifiedEligibility, Trial and Error2021 TCC 40Susan WongTechnical3NoNo
Zeuter Development Corporation v. The QueenSummary Full Ruling2017-01-24Tax Court of Canada2000-2002Sudbury, ON$91,170, $62,667 and $58,184Technological Uncertainty, Standard Practice, Routine Engineering2006 TCC 597Leslie M. LittleTechnical3NoNo