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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. ***Â
*Relevance Score Legend:Â
1 (High):Â 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):Â Cases which deal with relatively complex matters of CRA policy interpretation but which do not necessarily set legal precedent.
3 (Low, routine):Â 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):Â Cases in which the specific topic of the case is not SR&ED, but involve SR&ED peripherally.
| Case Name | Summary | Full Ruling | Date | Court | Fiscal Years in Question | Court Location | Amount Under Dispute | Key Words | Neutral Citation | Judges | Technical/Financial | Relevance Ranking* | Successful? | Cited by CRA |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total Energy Services Inc. v. The King (2024) | Summary | Full Ruling | 2024-02-02 | Tax Court of Canada | 2010, 2011 | Calgary, Alberta | $23,229,238 | GAA, eligible expenditures | 2024 TCC 12 | F.J. Pizzitelli | Technical | 4 | No | No |
| FOOi Inc. v. The King (2023) | Summary | Full Ruling | 2023-12-22 | Tax Court of Canada | 2018 | Toronto, Ontario | $200,000 | Notice of Objection, Deadlines | 2023 TCC 176 | Ronald MacPhee | Technical | 2 | No | No |
| Mold Leaders Inc. v. The King (2023) | Summary | Full Ruling | 2023-08-21 | Tax Court of Canada | 2016, 2017 | Ottawa, Ontario | F2016 ($17,618), F2017 ($70,868) | Technological Eligibility, Expert Witnesses, Routine Engineering | 2023 TCC 127 | Bruce Russell | Technical | 3 | No | No |
| Canafric Inc. v. The King (2023) | Summary | Full Ruling | 2023-07-26 | Tax Court of Canada | 2013, 2014, 2015 and 2016 | Hamilton, Ontario | F2013 ($22,183), F2014 (not specified), F2015 ($15,476), F2016 ($23,304) | Technological Advancement, Eligibility, Routine Engineering | TCC 2023 108 | Eugene Rossiter | Technical | 4 | Yes | No |
| Anne-Marie Chagnon Inc. v. The King | Summary | Full Ruling | 2023-03-24 | Tax Court of Canada | 2016 | Montreal, Quebec | $117,971 | Eligibility, Technological Uncertainty, Technological Advancement | 2023 CCI 35 | Guy Smith | Technical | 3 | No | No |
| Buhler Versatile Inc. v. The King | Summary | Full Full Ruling | 2023-02-06 | Tax Court of Canada | 2005 | Winnipeg, Manitoba | $3,591,220 | Eligibility, System Uncertainty, 5 Questions, Routine Engineering | 2023 TCC 18 | Susan Wong | Technical | 3 | Yes | No |
| Gordon v. Canada | Summary | Full Ruling | 2023-01-20 | Federal Court of Appeal | N/A | Ottawa, Ontario | Not Specified | Fraud, False or misleading statements | 2023 FCA 12 | Richard Boivin, Donald Rennie, Sylvie Roussel | Financial | 1 | No | No |
| Dave's Diesel Inc. v. The Queen | Summary | Full Ruling | 2022-06-10 | Tax Court of Canada | 2013, 2014 | Hamilton, Ontario | $26,865 and $31,134 | Eligibility, Technological Uncertainty, Routine Engineering | 2022 TCC 62 | David Spiro | Technical | 3 | No | No |
| National R&D Inc. v. The Queen | Summary | Full Ruling | 2022-05-03 | Tax Court of Canada | 2011 | Ottawa, Ontario | $23,810 | Five Questions, Expert Witnesses | 2022 FCA 72 | Donald Rennie | Technical | 2 | No | No |
| Bhatnagar v. Cresco Labs Inc. | Summary | Full Ruling | 2022-03-21 | Superior Court of Justice - Ontario | 2017, 2018 | Ontario | $21,565.62 | Consulting Fee | 2022 ONSC 1745 | Jessica Kimmel | Financial | 3 | No | No |
| Airzone One Ltd. v. The Queen | Summary | Full Ruling | 2022-02-21 | Tax Court of Canada | 2014, 2015 | Toronto, Ontario | Not Specified | Eligibility | 2022 TCC 29 | Robert Hogan | Technical | 3 | Yes | No |
| Atelier Béton Inc. v. The Queen | Summary | Full Ruling | 2022-01-27 | Tax Court of Canada | 2015 | Montreal, Quebec | $23,822 | Eligibility | 2022 TCC 2 | Réal Favreau | Technical | 3 | No | No |
| R. c. Comparelli, 2020 | Summary | Full Ruling | 2021-12-14 | Court of Quebec | 2003, 2004, 2005, 2006, 2007, 2008, 2009 | Montreal, Quebec | Not Specified | Conflict of Interest | 2020 QCCQ 8885 | Salvatore Mascia | Technical and Financial | 3 | No | No |
| CAE Inc. c. La Reine | Summary | Full Ruling | 2021-11-08 | Tax Court of Canada | 2012, 2013 | Montreal, Quebec | $57,084,395 & $59,148,888 | Government Assistance | 2021 CCI 57 | Sylvain Ouimet | Financial | 3 | No | No |
| Bresse Syndics Inc. v. Canada | Summary | Full Summary | 2021-06-10 | Federal Court of Appeal | 2009 | Ottawa, Ontario | Not specified | CCPC | 2021 FCA 115 | Marc Noel, Marc Nadon, Justice Marianne | Financial | 3 | No | No |
| WRD Borger Construction Ltd. v. The Queen | Summary | Full Ruling | 2021-06-09 | Tax Court of Canada | 2015 | Calgary, Alberta | Not Specified | Eligibility, Trial and Error | 2021 TCC 40 | Susan Wong | Technical | 3 | No | No |
| Logix Data Products Inc. v. The Queen | Summary | Full Ruling | 2021-05-14 | Tax Court of Canada | 2013 | Toronto, Ontario | Not Specified | Technological Uncertainty, Expert Witness, Technological Advancement | 2021 TCC 36 | Siobhan Monaghan | Technical | 3 | No | No |
| Kam-Press Metal Products Ltd. v. Canada | Summary | Full Ruling | 2021-05-10 | Federal Court of Appeal | 2009, 2010 | Ottawa, Ontario | Not Specified | Trial and Error, Technological Uncertainty | 2021 FCA 88 | Wyman Webb, David Near, Richard Boivin | Technical | 2 | No | No |
| Huang v Meng | Summary | Full Ruling | 2021-04-30 | The Supreme Court of British Columbia | N/A | Vancouver, British Columbia | $235,265.41 | Eligibility, Assessments | 2021 BCSC 819 | Jeanne Watchuk | Technical | 3 | No | No |
| Canada v. CHR Investment Corporation | Summary | Full Ruling | 2021-04-09 | Federal Court of Appeal | 2009, 2010, 2011, 2012, and 2013 | Ottawa, Ontario | Not Specified | Pool of Deductible SR&ED Expenditures, Change in Company Control | 2021 FCA 68 | Wyman Webb, David Near, James Rennie | Financial | 4 | Yes | No |
| Allegro Wireless Canada Inc. v. The Queen, 2021 | Summary | Full Ruling | 2021-03-31 | Tax Court of Canada | 2010, 2011 | Toronto, Ontario | $279,420; $215,567 | expert witness, government assistance | 2021 TCC 27 | Steven K. D'Arcy | Technical and Financial | 2 | Yes | No |
| 6398316 Canada Inc. v. The Queen | Summary | Full Ruling | 2021-03-04 | Tax Court of Canada | 2012, 2013 | Toronto, Ontario | $3,485.65; $34,032.69 | Eligibility, Documentation, Expert Evidence | 2021 TCC 17 | Bruce Russell | Technical | 3 | No | No |
| Huang v Meng | Summary | Full Ruling | 2020-12-31 | Supreme Court of British Colombia | N/A | Vancouver, British Columbia | Not Specified | Eligibility | N/A | Justice Watchuk | Technical and Financial | 3 | No | No |
| Quebec Revenue Agency c. PCI Géomatics Entreprises Inc. | Summary | Full Ruling | 2020-10-20 | Court of Appeal | 2012, 2013, 2014 | Montreal, Quebec | Not Specified | Government Assistance | 2020 QCCA 1342 | Allan Hilton, Marie-Josee Hogue, Stephen Hamilton | Financial | 3 | No | No |
| MDA Systems Ltd. c. Agence du revenu du Québec | Summary | Full Ruling | 2020-10-05 | Court of Quebec | 2009, 2010, 2011, 2012, 2013, 2014 | Montreal, Quebec | $2,827,299; $5,545,970; $7,783,940; $5,364,937; $11,203,560; $18,850,368 | Contract payments | 2020 QCCQ 4190 | Daniel Bourgeois | Financial | 4 | No | No |
| Agri-Innovatech c. Cèdres Dupont Inc. | Summary | Full Ruling | 2020-09-24 | Court of Quebec, Small Claims Division | 2017 | Three-Rivers, Quebec | $6,955.36 | Contract Payments | 2020 QCCQ 4380 | Alain Trudel | Financial | 2 | Yes | No |
| Indusol Industrial Control Ltd. v. The Queen | Summary | Full Ruling | 2020-09-14 | Tax Court of Canada | 2012 | Trois-Rivières, Quebec | $49,224 | technological uncertainty, scientific method | 2020 TCC 103 | Dominique Lafleur | Technical | 3 | No | No |
| Andre Lamy Medicine Professional Corporation v. The Queen | Summary | Full Ruling | 2020-07-20 | Tax Court of Canada | 2013, 2014 | Hamilton, Ontario | $93,828.00 & $107,642.00 | Eligible Expenditures | 2020 TCC 61 | Â Steven K. D'Arcy | Financial | 3 | Yes | No |
| National R&D Inc. v. The Queen | Summary | Full Ruling | 2020-07-07 | Tax Court of Canada | 2011 | Toronto, Ontario | $23,810 | Documentation, scientific method, technological uncertainty | 2020 TCC 47 | Dominique Lafleur | Technical | 2 | No | No |
| CHR Investment Corporation v. The Queen | Summary | Full Ruling | 2020-01-30 | Tax Court of Canada | 2009, 2010, 2011, 2012 and 2013 | Calgary, Alberta | $3,750.00 | GAAR | 2020 TCC 17 | B. Russell | Financial | 4 | Yes | No |
| CO2 Solution Technologies Inc. c. The Queen | Summary | Full Ruling | 2019-12-20 | Tax Court of Canada | 2009 | Quebec City, Quebec | Not Specified | CCPC | 2019 CCI 286 | Justice Guy R. Smith | Financial | 3 | No | No |
| Béton Mobile du Québec Inc. c. The Queen | Summary | Full Ruling | 2019-12-11 | Tax Court of Canada | 2010, 2011, 2012 | Montreal, Quebec | Not Specified | Technological uncertainty, documentation | 2019 CCI 278 | Dominique Lafleur | Technical | 3 | Yes | No |
| Kam-Press Metal Products Ltd. v. The Queen | Summary | Full Ruling | 2019-10-08 | Tax Court of Canada | 2009, 2010 | Toronto, Ontario | $94,614, $121,697 | Trial and error, technological uncertainty | 2019 TCC 246 | John R. Owen | Technical | 3 | No | No |
| Clevor Technologies Inc. v The Queen | Summary | Full Ruling | 2019-08-14 | Tax Court of Canada | 2013 | Saskatoon, SK | $72,406 | Trial and error, technological uncertainty | 2019 TCC 166 | B. Russell | Technical | 2 | No | No |
| Gordon v. Canada | Summary | Full Ruling | 2019-06-25 | Federal Court | N/A | Toronto, Ontario | Not Specified | Fraud, False or Misleading Statements | 2019 FC 853 | Justice Barnes | Technical and Financial | 1 | No | No |
| Accurso c. R. | Summary | Full Ruling | 2019-06-18 | Court of Quebec | 2000-2009 | Montreal, Quebec | Not Specified | fraud, corruption | 2019 QCCQ 3705 | Lori Renee Weitzman | Technical and Financial | 2 | No | No |
| Total Energy Services Inc. v. The Queen (2019) | Summary | Full Ruling | 2019-05-09 | Tax Court of Canada | 2010, 2011 | Vancouver, British Columbia | Not Specified | GAAR | 2019 TCC 112 | Henry Visser | Financial | 3 | No | No |
| Exxonmobil Canada Ltd. v. The Queen | Summary | Full Ruling | 2019-05-07 | Tax Court of Canada | 2000 & 2005 | Calgary, Alberta | $2,048,215 | Petroleum | 2019 TCC 108 | John R. Owen | Technical | 3 | Yes and No | No |
| Deans Knight Income Corporation v. The Queen | Summary | Full Ruling | 2019-04-05 | Tax Court of Canada | 2009, 2010, 2011, 2012 | Vancouver, British Columbia | Not Specified | GAAR | 2019 TCC 76 | Brent Paris | Financial | 3 | Yes | No |
| PCI Géomatics Entreprises inc. c. Agence du revenu du Québec | Summary | Full Ruling | 2019-04-02 | Court of Quebec | 2012, 2013, 2014 | Montreal, Quebec | $3,557.09; $4,498.88; $4,061 | SADI, Government Assistance | N/A | Daniel Dortelus | Financial | 2 | Yes | No |
| CRL Engineering Ltd. v. The Queen | Summary | Full Ruling | 2019-03-27 | Tax Court of Canada | 2013, 2014 | Regina, Saskatchewan | Not Specified | Technological advancement | 2019 TCC 65 | Guy R. Smith | Technical | 3 | Yes | No |
| Laforest Marketing Internationals Inc. v. The Queen | Summary | Full Ruling | 2019-03-04 | Tax Court of Canada | 2015 | Montreal, Quebec | $7,043 | Standard Practice, Technological Uncertainty | 2019 TCC 45 | Jean Gilles Lebel | Technical | 3 | No | No |
| A & D Precision Limited v. The Queen | Summary | Full Ruling | 2019-02-28 | Tax Court of Canada | 2006, 2007, 2008 | Toronto, Ontario | $324,576, $629,782 and $247,855 | System Uncertainty | 2019 TCC 48 | Bruce Russell | Technical | 2 | Yes | No |
| Concept Danat Inc. v. The Queen | Summary | Full Ruling | 2019-02-01 | Tax Court of Canada | 2015 | Montreal, Quebec | $32,056 & $13,862 | documentation, technological uncertainty | 2019 TCC 32 | Dominique Lafleur | Technical | 3 | No | No |
| Madison Pacific Properties Inc. v. Canada | Summary | Full Ruling | 2019-01-30 | Federal Court of Appeal | N/A | Vancouver, British Columbia | Not Specified | GAAR, Access to Information | 2019 FCA 19 | J.A. Gleason | Technical | 4 | No | No |
| Dock Edge + Inc. v. The Queen | Summary | Full Ruling | 2019-01-16 | Tax Court of Canada | 2011 | Toronto, Ontario | $71,675 | Technological advancement, documentation | 2019 TCC 11 | Bruce Russell | Technical | 3 | No | No |
| Vasiljevic v. Rave Inc. | Summary | Full Ruling | 2018-12-07 | Superior Court of Justice | N/A | Kitchener, Ontario | Not Specified | Documentation, empolyment termintation | 2018 CanLII 130037 | James Marentette | Technical | 3 | Yes | No |
| MacDonald v. The Queen | Summary | Full Ruling | 2018-11-06 | Tax Court of Canada | 2010, 2012 | Toronto, Ontario | $555,659 | Remittances | 2019 TCC 256 | Guy R. Smith | Financial | 4 | No | No |
| Global R&D Consulting Group Inc. c. IFCS Informatique | Summary | Full Ruling | 2018-10-02 | Court of Quebec | N/A | Montreal, Quebec | $3,194.12 | Consulting | 2018 QCCQ 8761 | Dominique Vezina | Financial | 3 | No | No |
| Borealis Geopower Inc. v. The Queen | Summary | Full Ruling | 2018-09-13 | Tax Court of Canada | 2014 | Calgary, Alberta | $528,560.00 | Government Assistance | 2018 TCC 189 | Diane Campbell | Financial | 3 | No | No |
| Coveley v. Thorsteinssons LLP | Summary | Full Ruling | 2018-08-09 | Ontario Superior Court of Justice | 2005, 2006 | Superior Court of Justice Ontario | Not Specified | Unpaid wages, Trial | 2018 ONSC 4804 | J. Cavanagh | Financial | 4 | No | No |
| BeneFACT Consulting Group Inc. v. Glassdoor Inc. | Summary | Full Ruling | 2018-05-18 | Superior Court of Justice - Ontario | N/A | Ontario | N/A | Consulting | 2018 ONSC 3123 | Carole J. Brown, J. | N/A | 4 | Yes | No |
| Aeronautic Development Corporation v. Canada | Summary | Full Ruling | 2018-04-04 | Federal Court of Appeal | 2009, 2010, 2011 | Montreal, Quebec | Not Specified | CCPC | 2018 FCA 67 | J.A. Gleason | Financial | 2 | No | No |
| Tempora Heating Elements Inc. v. The Queen | Summary | Full Ruling | 2018-03-22 | Superior Court | N/A | Montreal, Quebec | $3,972,882 | False statements | 2018 QCCS 2576 | Chantal Mass | Financial | 2 | No | No |
| Westsource Group Holdings Inc. v. Canada | Summary | Full Ruling | 2018-03-21 | Federal Court of Appeal | 2011 | Toronto, Ontario | Not Specified | Prescribed information | 2018 FCA 57 | J.A. Woods | Technical | 2 | No | No |
| Preci-Can Inc. c. Roter | Summary | Full Ruling | 2018-02-28 | Court of Quebec | 2013 | Montreal, Quebec | $44,156 | Deadline | 2018 QCCQ 4567 | Daniel Bourgeois | Financial | 3 | No | No |
| Akanda Innovatoin Inc. v. The Queen | Summary | Full Ruling | 2018-02-19 | Tax Court of Canada | 2007, 2008, 2009, 2010 | Ottawa, Ontario | Not Specified | Deadline | 2018 TCC 35 | Eugene P. Rossiter | Technical | 3 | No | No |
| VLN Advanced Technologies Inc. v. The Queen | Summary | Full Ruling | 2018-02-15 | Tax Court of Canada | 2012 | Ottawa, Ontario | $453,323 | Burden of proof, all or substantially all | 2018 TCC 33 | K. Lyons | Financial | 3 | No | No |
| Comparelli c. La Reine | Summary | Full Ruling | 2018-01-25 and 2018-02-28 | Court of Quebec | 2005-2009 | Montreal, Quebec | $600,000-$985,000 | Fraud | 2018 QCCQ 1767 | Lori Renee Weitzman | N/A | 3 | No | No |
| Mac & Mac Hydrodemolition v. the Queen | Summary | Full Ruling | 2017-12-22 | Tax Court of Canada | 2012, 2013 | Vancouver, BC | N/A | Systematic Investigation | 2017 TCC 256 | David E. Graham | Technical | 2 | No | No |
| Lehigh Hanson Materials Limited v. The Queen | Summary | Full Ruling | 2017-10-06 | Tax Court of Canada | 2009-2011 | Vancouver, BC | $782,576 | Eligible and Ineligible Activities | 2017 TCC 205 | Kathleen Lyons | Technical | 2 | No | No |
| Flavor Net Inc. v. The Queen | Summary | Full Ruling | 2017-09-12 | Tax Court of Canada | 2010 | Hamilton, ON | $25,000.00 | qualified expenditures | 2017 TCC 179 | Johanne D'Auray | Financial | 3 | No | No |
| Robotx Solutions Inc. c. La Reine | Summary | Full Ruling | 2017-05-03 | Tax Court of Canada | 2012 | Montreal, Quebec | $182,483 | Eligibility, Technological Uncertainty | 2017 TCC 73 | Gaston Jorre | Technical | 3 | No | No |
| AG Shield Canada Ltd. v. the Queen | Summary | Full Ruling | 2017-04-27 | Tax Court of Canada | 2010 | Winnipeg, MB | $38,880 | Hours Worked, Eligible Expenditures | 2017 TCC 68 | Steven K. D'Arcy | Financial | 3 | Yes | No |
| Rio Tinto Alcan Inc. c. La Reine | Summary | Full Ruling | 2017-04-26 | Tax Court of Canada | 2006, 2007 | Montreal, QC and Toronto, ON | N/A | Reassessment | 2017 TCC 67 | Johanne D'Auray | Technical, Financial | 2 | No | No |
| Formadrain Inc. v. The Queen | Summary | Full Ruling | 2017-03-15 | Tax Court of Canada | 2012, 2013 | Montreal, Quebec | Not Specified | Eligibility, Assessments | 2017 TCC 42 | Johanne D'Auray | Technical | 3 | Yes | No |
| Aeronautic Development Corporation v. The Queen | Summary | Full Ruling | 2017-03-13 | Tax Court of Canada | 2009, 2010, 2011 | Montreal, Quebec | Not Specified | CCPC | 2017 TCC 39 | Robert James Hogan | Financial | 2 | No | No |
| Life Choice Ltd. v. The Queen | Summary | Full Ruling | 2017-01-31 | Tax Court of Canada | 2012 | Toronto, ON | N/A | Systematic Investigation | 2017 TCC 21 | Patrick J. Boyle | Technical | 3 | No | No |
| Zeuter Development Corporation v. The Queen | Summary | Full Ruling | 2017-01-24 | Tax Court of Canada | 2000-2002 | Sudbury, ON | $91,170, $62,667 and $58,184 | Technological Uncertainty, Standard Practice, Routine Engineering | 2006 TCC 597 | Leslie M. Little | Technical | 3 | No | No |
| Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen | Summary | Full Ruling | 2017-01-17 | Tax Court of Canada | 2008, 2009 | Toronto, ON | N/A | Trial and Error, Routine Engineering | 2017 TCC 6 | Don R. Sommerfeldt | Technical | 3 | No | No |
| Westsource Group Holdings Inc. v. The Queen | Summary | Full Ruling | 2016-10-04 | Tax Court of Canada | 2011 | Toronto, ON | $29,504 and $26,894 | Documentation | 2017 TCC 9 | Valerie Miller | Technical | 3 | No | No |
| Prim8 Group Inc. v. Tisi | Summary | Full Ruling | 2016-09-13 | Ontario Superior Court of Justice | 2008-2012 | ON | N/A | Shareholders, Breach of Contract | 2016 ONSC 5662 | R. A. Lococo, J. | Financial | 3 | Yes and No | No |
| Oldcastle Building Products Canada Inc c. La Reine | Summary | Full Ruling (French) | 2016-08-25 | Tax Court of Canada | 2010, 2011 | Montreal, QC | $22,850 | Bonus | 2016 CCI 1983 | Pierre Archambault | Financial | 3 | Yes | No |
| Benefact Consulting Group Inc. v. Endura Manufacturing Company Ltd. | Summary | Full Ruling | 2016-06-01 | Superior Court of Justice | 2014, 2015 | N/A | $50,000.00 | Tax Credit Claims, Contracts | 2016 ONSC 3645 | Trimble J. | Financial | 3 | No | No |
| R&D Pro-innovation inc. v. Canada | Summary | Full Ruling | 2016-05-19 | Federal Court of Appeal | 2009, 2010 | Montreal, Quebec | Not Specified | Eligibility, Technological Uncertainty | 2016 FCA 152 | Johanne Gauthier, Johanne Trudel, André Scott | Technical | 1 | No | No |
| Novalia Power General Research Inc. v. The Queen | Summary | Full Ruling | 2016-04-08 | Tax Court of Canada | 2011 | Montreal, QC | $32,000.00 | Evidence | 2016 TCC 81 | Real Favreau | Technical | 2 | No | No |
| ACSIS EHR Inc. v. The Queen | Summary | Full Ruling | 2016-02-26 | Tax Court of Canada | 2005-2006 | Halifax, NS | N/A | Tax Credit Claims | 2016 TCC 50 | Diane Campbell | Financial, Technical | 1 | Yes | No |
| Rio Tinto Alcan Inc. v . The Queen | Summary | Full Ruling | 2016-02-04 | Tax Court of Canada | 2006, 2007 | Montreal, QC | N/A | Assessment Period | 2016 TCC 31 | Johanne D'Auray | Technical, Financial | 2 | Yes | No |
| Technology Incentives Inc. v. 979072 Ontario Inc. | Summary | Full Ruling | 2016-01-26 | Ontario Superior Court of Justice | 2007 | N/A | $10,000; $190,000 | Tax Credit Claims | 2016 ONSC 656 | R.A. Muir | Financial | 4 | Partly | No |
| Benefact Consulting Group Inc. v. Traction Sales and Marketing Inc. | Summary | Full Ruling | 2015-12-25 | Ontario Superior Court of Justice | 2011, 2012 | N/A | $25,000.00 | CRA Review, Tax Credit Claims | 2015 ONSC 8058 | A.D.K. MacKenzie | Financial | 3 | Appeal Court | No |
| Emotion Picture Studios Inc. v. The Queen | Summary | Full Ruling | 2015-12-11 | Tax Court of Canada | 2012 | Hamilton, ON | $51,196.00 | Tax Credit Claims, Eligible and Ineligible Activities | 2015 TCC 323 | Campbell J. Miller | Technical | 2 | No | No |
| ACSIS EHR Inc. v. The Queen | Summary | Full Ruling | 2015-12-01 | Tax Court of Canada | 2005-2006 | Ottawa, ON | $125,858 (2005), $113,573 (2006) | Tax Credit Claims, Eligible and Ineligible Activities | 2015 TCC 263 | Diane Campbell | Technical, Financial | 1 | Yes | No |
| 2037625 Ontario Inc. v. The Queen | Summary | Full Ruling | 2015-10-30 | Tax Court of Canada | 2008 | Toronto, ON | $25,000.00 | Tax Credit Claims | 2015 TCC 269 | Diane Campbell | Technical | 3 | No | No |
| Birchcliff Energy Ltd. v. The Queen | Summary | Full Ruling | 2015-10-01 | Tax Court of Canada | 2006 | Calgary, AB | $16,226,489.00 | Tax Credit Claims | 2015 TCC 232 | Robert James Hogan | Financial | 4 | No | No |
| Easy Way Cattle Oilers Ltd. v. The Queen | Summary | Full Ruling | 2015-08-21 | Tax Court of Canada | 2008 | Saskatoon, SK | $95,791.00 | Tax Credit Claims, Prescribed Forms, Deadlines | 2015 TCC 211 | Steven K. D'Arcy | Technical and Financial | 3 | No | No |
| Evansmartin Technologies Inc. v. Rostar Precision | Summary | Full Ruling | 2015-07-28 | Ontario Superior Court of Justice | 2001 | N/A | $2,500.00 | Tax Credit Claims | 2005 ONSC 5853 | Caputo J. | Technical | 4 | N/A | No |
| R&D Pro-Innovation Inc. v. The Queen | Summary | Full Ruling | 2015-07-26 | Tax Court of Canada | 2009, 2010 | Kingston, ON | $10,974 (2009), $17,204 (2010) | Standard Practice, Eligible and Ineligible Activities | 2015 TCC 186 | Rommel G. Masse | Technical | 2 | No | No |
| Deans Knight Income Corporation v. The Queen | Summary | Full Ruling | 2015-06-11 | Tax Court of Canada | 2009-2012 | Vancouver, BC | N/A | Standard Practice, Assessments | 2015 TCC 143 | David E. Graham | Technical | 4 | No | No |
| Highweb & Page Group Inc. v. The Queen | Summary | Full Ruling | 2015-06-08 | Tax Court of Canada | 2007, 2008 | Toronto, ON | $25,200; $35,271 | Eligible and Ineligible Activities | 2015 TCC 137 | Randall S. Bocock | Technical | 1 | No | No |
| 1318847 Ontario Limited and Emmanual Azzopardi v. Laval Tool & Mould Ltd. | Summary | Full Ruling | 2015-05-22 | Ontario Superior Court of Justice | N/A | N/A | $419,194.30 | Corporations, Tax Credit Claims | 2015 ONSC 2664 | E.A. Bowie | Technical | 3 | No | No |
| Kruger Wayagamack Inc. v. The Queen | Summary | Full Ruling | 2015-04-14 | Tax Court of Canada | 2003 - 2006 | Montreal, QC | N/A | Refundable Credits | 2015 TCC 90 | Gaston Jorre | Technical | 4 | No | No |
| 6379249 Canada Inc. v. The Queen | Summary | Full Ruling | 2015-03-31 | Tax Court of Canada | 2009, 2010 | Montreal, QC | $103,628; $49,688 | Routine Engineering, Eligible and Ineligible Activities | 2015 TCC 77 | Johanne D'Auray | Technical | 2 | Yes | No |
| Hypercube Inc. v. The Queen | Summary | Full Ruling | 2015-03-17 | Tax Court of Canada | 2012 | Montreal, QC | $28,800.00 | Eligible and Ineligible Activities | 2015 TCC 65 | Lucie Lamarre | Technical | 2 | No | No |
| Feedlot Health Management Services Ltd. v. The Queen | Summary | Full Ruling | 2015-02-06 | Tax Court of Canada | 2010 | Calgary, AB | $1,649,537.00 | Eligible and Ineligible Activities, Assessments | 2015 TCC 32 | Judith Woods | Technical | 2 | Yes | No |
| Solutions MindReady R&D inc. c. La Reine | Summary | Full Ruling | 2015-01-21 | Tax Court of Canada | 2005 | Montreal, QC | $286,811; $61,629 | Canadian-controlled private corporations (CCPC), Eligible and Ineligible Activities | 2015 CCI 17 | Real Favreau | Financial | 3 | No | No |
| HLP Solution inc. c. The Queen | Summary | Full Ruling | 2015-01-12 | Tax Court of Canada | 2009 | Ottawa, ON | N/A | Impartiality of CRA Witnesses, Eligible and Ineligible Activities | 2015 TCC 41 | Johanne D'Auray | Technical | 3 | N/A | No |
| Buhler Versatile Inc. v. The Queen | Summary | Full Ruling | 2014-11-18 | Tax Court of Canada | N/A | Edmonton, AB | N/A | Standard Practice | 2014 TCC 364 | Steven K. D'Arcy | N/A | 3 | Appeal Court; however, appellant had to pay costs for lengthening the proceedings. | No |
| Leyton Finder Expert Group Inc. v. The Ultragen Group Ltd | Summary | Full Ruling | 2014-11-06 | Superior Court | 2009 | Longueuil, QC | $99,479.08 | SR&ED consultant | 2014 QCCS 5465 | Sophie Picard | Financial | 4 | No | No |
| Abeilles Service de Conditionnement Inc. v. The Queen | Summary | Full Ruling | 2014-10-23 | Tax Court of Canada | 2009 | Montreal, QC | $239,000; $111,000 | Eligible and Ineligible Activities, Assessments | 2014 TCC 313 | Gaston Jorre | Technical | 2 | Yes | No |
| Rio Tinto Alcan Inc. v. The Queen | Summary | Full Ruling | 2014-10-07 | Tax Court of Canada | 2006, 2007 | Montreal, QC | N/A | Assessment Period | 2014 TCC 288 | Real Favreau | Technical, Financial | 3 | No | No |
| Immunovaccine Technologies Inc. v. Canada | Summary | Full Ruling | 2014-09-11 | Federal Court of Appeal | 2005, 2006, 2007, 2008 | Halifax, NS | $3,786,474.00 | Government Assistance | 2014 FCA 196 | Richard Boivin | Financial | 2 | No | Assistance and Contract Payments Policy |
| Kaleidescape v. Computershare | Summary | Full Ruling | 2014-09-05 | Ontario Superior Court of Justice | 2008 | N/A | N/A | Standard Practice | 2014 ONSC 4983 | Carole J. Brown J. | Technical | 2 | Yes | No |
| R. v. Adams | Summary | Full Ruling | 2014-08-13 | Ontario Court of Justice | 2006-2008 | N/A | $20,000.00 | Corporations, Standard Practice | 2014 ONCJ 746 | LeDressay J. | Not Applicable | 4 | No | No |
| Canada v. Last | Summary | Full Ruling | 2014-05-15 | Federal Court of Appeal | 2000-2002 | Vancouver, BC | N/A | Assessments | 2014 FCA 129 | Eleanor R. Dawson | Financial | 4 | The Appellant was the CRA and their appeal to have the respondent's SR&ED claim be denied was dismissed. | No |
| Fio Corporation v. The Queen | Summary | Full Ruling | 2014-04-29 | Tax Court of Canada | 2007-2009 | Toronto, ON | $100,000.00 | CRA review | 2014 TCC 58 | Steven K. D'Arcy | Technical, Financial | 4 | Yes | No |
| JAFT Corp. v. Canada (A.G.) | Summary | Full Ruling | 2014-03-24 | Court of Queen's Bench of Manitoba | 2005-2006 | Winnipeg, MB | $210,500.00 | CRA review | 2014 MBQB 59 | N/A | Technical, Financial | 2 | No | No |
| Coveley v. The Queen | Summary | Full Ruling | 2013-12-20 | Tax Court of Canada | 2005, 2006 | Toronto, ON | $1,252,000.00 | Allowable Business Investments Loss (ABIL) | 2013 TCC 417 | Johanne D'Auray | Financial | 4 | No | No |
| BeneFACT Consulting Group Inc. v. Nanotek Computers Corporation | Summary | Full Ruling | 2013-12-18 | Ontario Superior Court of Justice | 2011, 2012, 2013 | N/A | $22,387.95 | Tax Credit Claims, Contracts | 2013 ONSC 7823 | F. Dawson | Financial | 2 | Partly | No |
| CalAmp Wireless Networks Inc. v. The Queen | Summary | Full Ruling | 2013-06-25 | Tax Court of Canada | 2006 | Montreal, QC | $131,260.00 | Eligible and Ineligible Activities, Refundable Credits | 2013 TCC 201 | Paul Bedard | Financial | 3 | No | No |
| Canada v. Bioartificial Gel Technologies (Bagtech) Inc. | Summary | Full Ruling | 2013-06-21 | Federal Court of Appeal | 2004, 2005 | Montreal, QC | N/A | Assessments, Refundable Credits | 2013 FCA 164 | Johanne Gauthier | Financial | 2 | The Appellant was the CRA and their appeal to have the respondent's SR&ED claim be denied was dismissed. | No |
| Immunovaccine Technologies Inc. v. The Queen | Summary | Full Ruling | 2013-04-10 | Tax Court of Canada | 2005-2008 | Halifax, NS | $917,731; $692,806; $1,504,137 and $724,931 | Government Assistance, Standard Practice | 2013 TCC 103 | Lucie Lamarre | Technical | 2 | No | Assistance and Contract Payments Policy |
| Lyrtech RD Inc. v. The Queen | Summary | Full Ruling | 2013-01-24 | Tax Court of Canada | 2005-2007 | Quebec City, QC | N/A | Assessments | 2013 TCC 12 | Real Favreau | Technical | 1 | No | No |
| Signalgene R&D Inc. v. Canada (National Revenue) | Summary | Full Ruling | 2012-11-27 | Federal Court | 1997-1999 | Vancouver, BC | N/A | Refundable Credits | 2012 FC 1375 | Francois Lemieux | Financial | 3 | Judicial Review | No |
| Theratechnologies Inc. v. Canada (National Revenue) | Summary | Full Ruling | 2012-11-27 | Federal Court | 1994, 1995 | Vancouver, BC | $911,000; $793,437 | Refundable Credits | 2012 FC 1376 | Francois Lemieux | Financial | 2 | Judicial Review | No |
| CDN SR&ED Consultants Inc. v. Bensimon | Summary | Full Ruling | 2012-11-15 | Ontario Superior Court of Justice | N/A | N/A | $56,469.00 | Tax Credit Claims | 2012 ONSC 6837 | Stinson J. | Technical and Financial | 3 | The plaintiff was an SR&ED Consultant and they successfully won their unpaid fees from the defendant. | No |
| 1726437 Ontario Inc. (AirMax Technologies) v. The Queen | Summary | Full Ruling | 2012-10-25 | Tax Court of Canada | 2007, 2008 | Toronto, ON | $387,553.00 | Eligible and Ineligble Activities, Routine Engineering | 2012 TCC 376 | Robert James Hogan | Technical | 2 | Yes | No |
| Murray Arlin Dentistry Professional Corporation v. The Queen | Summary | Full Ruling | 2012-04-24 | Tax Court of Canada | 2007, 2008 | Toronto, ON | $21,000.00 | Eligible and Ineligible Activities, Supporting Documentation | 2012 TCC 133 | Judith Woods | Technical | 3 | No | No |
| Bioartificial gel technologies (Bagtech) inc. v. The Queen | Summary | Full Ruling | 2012-04-12 | Tax Court of Canada | 2004, 2005 | Montreal, QC | $1,017,722; $431,517; $1,461,189 and $69,641 | Canadian-controlled private corporations (CCPC) | 2012 TCC 120 | Paul Bedard | Financial | 2 | Yes | No |
| Jentel Manufacturing Ltd. V. Canada | Summary | Full Ruling | 2011-12-15 | Federal Court of Appeal | 2005 | Calgary, AB | N/A | Eligible and Ineligible Activities | 2011 FCA 355 | Carolyn Layden Stevenson | Technical | 3 | No | No |
| Canada (National Revenue) v. Cormark Securities Inc. | Summary | Full Ruling | 2011-12-14 | Federal Court | N/A | Ottawa, ON | N/A | Corporations, Standard Practice | 2011 FC 1472 | Anne L. Mactavish | N/A | 4 | No | No |
| Sunatori v. Canada | Summary | Full Ruling | 2011-09-16 | Federal Court of Appeal | 2004-2007 | Ottawa, ON | N/A | Standard Practice | 2011 FCA 254 | Marc Noel | Financial | 4 | No | No |
| Soneil International Limited v. The Queen | Summary | Full Ruling | 2011-08-19 | Tax Court of Canada | 2002 | Toronto, ON | N/A | Routine Engineering, Eligible and Ineligible Activities | 2011 TCC 391 | Steven K. D'Arcy | Technical | 3 | No | No |
| Jentel Manufacturing Ltd v. The Queen | Summary | Full Ruling | 2011-05-11 | Tax Court of Canada | 2005 | Calgary, AB | N/A | Eligible and Ineligible Activities, Routine Engineering, Technological advancement | 2011 TCC 261 | Steven K. D'Arcy; Donald G.H. Bowman | Technical | 2 | No | No |
| Macklai v. Canada Revenue Agency | Summary | Full Ruling | 2011-02-08 | Federal Court of Appeal | N/A | Ottawa, ON | N/A | Standard Practice | 2011 FCA 49 | M. Nadon | Not Applicable | 4 | No | No |
| Amirix Systems Inc. v. The Queen | Summary | Full Ruling | 2011-02-01 | Tax Court of Canada | 1997 | Toronto, ON | $1,413,822.00 | Eligible and Ineligible Activities | 2011 TCC 60 | Leslie M. Little | Technical | 3 | No | No |
| The Queen v. Global Enviro Inc. and Ian George McIntyre (2011) | Summary | Full Ruling | 2010-12-02 | Court of Queen’s Bench of Alberta | 2002 | Calgary, Alberta | $323,202 | False Statements, Documentation | N/A | Bonnie Rawlins | Technical | 3 | No | No |
| 1390758 Ontario Corporation v. The Queen | Summary | Full Ruling | 2010-11-04 | Tax Court of Canada | 2004, 2005 | London, ON | N/A | Settlement, Court Proceedings | 2010 TCC 572 | E.A. Bowie | Technical | 4 | No | No |
| Spectrol Inc. v. The Queen | Summary | Full Ruling | 2010-07-22 | Tax Court of Canada | 2003, 2004 | Toronto, ON | N/A | Assessments | 2010 TCC 390 | Wyman W. Webb | Not Applicable | 3 | Yes | No |
| Beaudry v. The Queen | Summary | Full Ruling | 2010-07-12 | Tax Court of Canada | 1985-1990 | Toronto, ON | Multiple Amounts | Assessments, Eligible and Ineligible Activities | 2008 TCC 17 | Francois M. Angers | Technical, Financial | 3 | No | No |
| Sunatori v. The Queen | Summary | Full Ruling | 2010-06-25 | Tax Court of Canada | 2004-2007 | Ottawa, ON | $93,831.00 | Allowable Business Investments Loss (ABIL) | 2010 TCC 346 | Joe E. Hershfield | Financial | 4 | No | No |
| Macklai v. Canada Revenue Agency | Summary | Full Ruling | 2010-05-13 | Federal Court | 2009 | Ottawa, ON | N/A | CRA review | 2010 FC 528 | John A. O'Keefe | Technical, Financial | 4 | No | No |
| Blais v. The Queen | Summary | Full Ruling | 2010-04-09 | Tax Court of Canada | 2002 | Sherbrooke, QC | $37,531.29 | Eligible and Ineligible Activities, Assessments | 2010 TCC 195 | Gaston Jorre | Technical | 3 | Yes | No |
| Simard v. Canada | Summary | Full Ruling | 2009-12-23 | Federal Court of Appeal | 1989, 1990 | Quebec, QC | N/A | Partnerships, Assessments, Eligible and Ineligible Activities | 2009 FCA 379 | Gilles Letourneau | Technical, Financial | 4 | No | No |
| Tri-O-cycles Concept Inc. v. The Queen | Summary | Full Ruling | 2009-12-16 | Tax Court of Canada | 2002, 2003 | Montreal, QC | $7,018; $9,567; $13,322; $19,321 | Refundable Credits | 2009 TCC 632 | Brent Paris | Financial | 3 | Yes-reassessment | No |
| 1373744 Ontario Inc. o/a One Source Metal v. The Queen | Summary | Full Ruling | 2009-10-14 | Tax Court of Canada | 2005 | Toronto, ON | N/A | Supporting Documentation | 2009 TCC 511 | Eric A. Bowie | Technical | 3 | No | No |
| Payette v. The Queen | Summary | Full Ruling | 2009-07-17 | Tax Court of Canada | 2005 | Quebec City, QC | $64,785.00 | Eligible and Ineligible Activities, Standard Practice | 2009 TCC 348 | Gerald J. Rip | Technical | 3 | No | No |
| Menard v. The Queen | Summary | Full Ruling | 2009-07-13 | Tax Court of Canada | 1989, 1990, 1991, 1992 | Montreal, QC | N/A | Business Partnerships, Investments, Tax Shelters | 2009 TCC 363 | Gaston Jorre | Financial | 3 | No | No |
| Spasic v. The Queen | Summary | Full Ruling | 2009-04-07 | Tax Court of Canada | 2003, 2004, 2005 | London, ON | $36,000.00 | Standard Practice | 2009 TCC 193 | Patrick J. Boyle | Financial | 3 | No | No |
| 2095974 Ontario Ltd. v. Tuscana Foods Inc. | Summary | Full Ruling | 2009-03-05 | Ontario Superior Court of Justice | N/A | N/A | $100,000.00 | Shareholders | 2009 ONSC 9474 | Hoy J. | Financial | 4 | Yes | No |
| Romar v. Canada | Summary | Full Ruling | 2009-02-19 | Federal Court of Appeal | N/A | Montreal, QC | $1.750.020; $14.654.404 | Eligible and Ineligible Activities, Partnerships | 2009 FCA 48 | Gilles Letourneau | Technical | 3 | No | No |
| Albert v. The Queen | Summary | Full Ruling | 2009-02-02 | Tax Court of Canada | 2004 | Perce, QC | $13,178.50 | Equipment, Standard Practice | 2009 TCC 16 | Paul Bedard | Financial | 3 | No | No |
| Concept Plastics Limited v. The Queen | Summary | Full Ruling | 2009-02-02 | Tax Court of Canada | N/A | Toronto, ON | N/A | Standard Practice | 2009 TCC 79 | Patrick J. Boyle | N/A | 3 | Appellant's request for discovery granted. | No |
| PSC Elstow Research Farm Inc v. The Queen | Summary | Full Ruling | 2008-12-29 | Tax Court of Canada | 1999-2001 | Saskatoon, SK | $900,000.00 | Equipment, Eligible and Ineligible Activities | 2008 TCC 694 | Patrick J. Boyle | Financial | 2 | Yes | No |
| Innovations et integrations brassicoles Inc. v. The Queen | Summary | Full Ruling | 2008-07-03 | Tax Court of Canada | 2001 | Sherbrooke, QC | $7,000.00 | Standard Practice | 2008 TCC 339 | Alain Tardif | N/A | 4 | No | No |
| Cadorette v. The Queen | Summary | Full Ruling | 2008-04-23 | Tax Court of Canada | 1988 | Montreal, QC | N/A | Standard Practice, Eligible and Ineligible Activities | 2008 TCC 233 | Louise Lamarre Proulx | Technical | 3 | No | No |
| Beauregard v. The Queen | Summary | Full Ruling | 2008-04-18 | Tax Court of Canada | 1987, 1989 | Montreal, QC | N/A | Partnerships, Business Partnerships | 2008 TCC 224 | Louise Lamarre Proulx | Financial | 3 | No | No |
| Dugas v. The Queen | Summary | Full Ruling | 2008-04-18 | Tax Court of Canada | 1986 | Montreal, QC | N/A | Partnerships | 2008 TCC 225 | Louise Lamarre Proulx | N/A | 4 | No | No |
| Soneil International Limited v. The Queen | Summary | Full Ruling | 2008-03-17 | Tax Court of Canada | N/A | Toronto, ON | N/A | Standard Practice | 2008 TCC 148 | Wyman W. Webb | Financial | 4 | Yes | No |
| Logitek Technology Ltd. v. The Queen | Summary | Full Ruling | 2008-03-10 | Tax Court of Canada | 2000 | Toronto, ON | $106,557.00 | Equipment, Eligible and Ineligible Activities, Investments | 2008 TCC 145 | Judith Woods | Technical | 2 | No | No |
| Foster v. The Queen | Summary | Full Ruling | 2007-12-05 | Tax Court of Canada | 1988 | Montreal, QC | $6,000.00 | Partnerships, Investments | 2007 TCC 659 | Francois M. Angers | Financial | 3 | No | No |
| Simard c. La Reine | Summary | Full Ruling | 2007-11-15 | Tax Court of Canada | 1988-1993 | Quebec City, QC | $20,000; $20,000 | Eligible and Ineligible Activities, Partnerships, Heard on common evidence, Taxpayer, Tax shelter, Assessments | 2007 TCC 540 | Alain Tardif | Technical, Financial | 2 | No | No |
| Konda v. The Queen | Summary | Full Ruling | 2007-09-18 | Tax Court of Canada | 1988 | Ottawa, ON | N/A | Eligible and Ineligible Activities, Partnerships, Refundable Credits | 2007 TCC 648 | Brent Paris | Technical | 3 | No | No |
| Rouleau v. The Queen | Summary | Full Ruling | 2007-09-17 | Tax Court of Canada | 1992 | Quebec, QC | $2.000.108 | Business Partnerships, Investments | 2007 TCC 338 | Pierre Archambault | Technical, Financial | 2 | No | No |
| Moledina v. The Queen | Summary | Full Ruling | 2007-08-03 | Tax Court of Canada | 1989-1992 | Toronto, ON | N/A | Partnerships, Investments, Assessments | 2007 TCC 354 | Donald G.H. Bowman | Financial | 3 | No | No |
| Savard v. The Queen | Summary | Full Ruling | 2007-06-13 | Tax Court of Canada | 2002, 2003 | Quebec, QC | $150,755.00 | Assessments | 2008 TCC 309 | Francois M. Angers | Financial | 4 | Yes | No |
| Chichkov v. The Queen | Summary | Full Ruling | 2007-06-12 | Tax Court of Canada | 2002, 2003 | Montreal, QC | $29,485,58, $30,893,71 | Business Partnership | 2007 TCC 337 | Gerald J. Rip | Financial | 3 | No | No |
| Sedona Networks Corporation v. Canada | Summary | Full Ruling | 2007-04-30 | Federal Court of Appeal | 1999 | Toronto, ON | $2.929.361; $927.785 | Canadian-controlled private corporations (CCPC), Eligible and Ineligible Activities, Refundable Credits | 2007 FCA 169 | B. Malone | Financial | 3 | No | No |
| Adm c. La Reine | Summary | Full Ruling | 2007-04-16 | Tax Court of Canada | 1991, 1992, 1993, 1994 | Montreal, QC | $6,770.20 | Partnerships | 2007 TCC 221 | Louise Lamarre Proulx | Financial | 3 | No | No |
| Advanced Agricultural Testing Inc. v. The Queen | Summary | Full Ruling | 2007-04-13 | Tax Court of Canada | 1995, 1996, 1997, 1998, 1999 | Kitchener, ON | $47,000.00 | Technological Advancements, Routine Engineering, Eligible and Ineligible Activities | 2009 TCC 190 | Eric A. Bowie | Technical | 2 | No | No |
| Miller v. The Queen | Summary | Full Ruling | 2007-04-10 | Tax Court of Canada | 1992-1994 | Vancouver, BC | $23,226.28 | Assessments, Supporting Documentation | 2007 TCC 207 | Theodore E. Margeson | Financial | 4 | Yes, the appeals were expunged. | No |
| Cote v. The Queen | Summary | Full Ruling | 2007-04-02 | Tax Court of Canada | 2003 | Shawinigan, QC | $18,211.68 | Standard Practice | 2007 TCC 182 | Real Favreau | N/A | 4 | No | No |
| Gordon v. Canada | Summary | Full Ruling | 2007-03-06 | Federal Court | N/A | Toronto, ON | N/A | CRA review | 2007 FC 253 | John A. O'Keefe | Technical, Financial | 4 | N/A | No |
| Perfect Fry Company Ltd. v. The Queen | Summary | Full Ruling | 2007-03-06 | Tax Court of Canada | 1993-1998 | Vancouver, BC | $47,758 (refundable ITCs for 1993-1995); $73,923 (additional ITCs for 1996-1998); and $172,487 (refundable ITCs for 1996-1998) | Refundable Credits | 2007 TCC 133 | Brent Paris | Financial | 1 | Yes | No |
| 9089-6473 Quebec Inc. c. La Reine | Summary | Full Ruling | 2007-01-11 | Tax Court of Canada | 2001 | Montreal, QC | $9,844.00 | Assessments | 2007 TCC 44 | Louise Lamarre Proulx | Financial, Technical | 2 | No | No |
| Canada v. Papiers Cascades Cabano Inc. | Summary> | Full Ruling | 2006-12-22 | Federal Court of Appeal | 1996 | Montreal, QC | $287,307.00 | Assessments | 2006 FCA 419 | Letourneau J.A. | Financial | 4 | Appellant was the CRA, appeal was successful, the SR&ED claim was denied. | No |
| Armada Equipment Corporation v. The Queen | Summary | Full Ruling | 2006-11-10 | Tax Court of Canada | 1994 | Toronto, ON | $18,618.00 | Eligible and Ineligible Activities | 2007 TCC 260 | Murray A. Mogan | Technical | 2 | No | SR&ED Overhead and Other Expenditures Policy |
| Lauger c. La Reine | Summary | Full Ruling | 2006-10-24 | Tax Court of Canada | 1988-1991 | Montreal, QC | $5,057; $1,722,000 | Partnerships, Eligible and Ineligible Activities, Corporations, Assessments | 2007 TCC 650 | Brent Paris | Technical, Financial | 3 | No | No |
| L'Heureux v. Canada (Attorney General) | Summary | Full Ruling | 2006-10-04 | Federal Court | N/A | Ottawa, ON | N/A | Standard Practice | 2006 FC 1180 | Francois Lemieux | Financial | 3 | No | No |
| Angell c. Canada (Ministre du Revenu national) | Summary | Full Ruling | 2006-09-14 | Federal Court | 1988 | Montreal, QC | N/A | Assessments, Partnerships | 2006 CF 1097 | Johanne Gauthier | Financial | 4 | No | No |
| Greenpipe Industries Ltd. v. Canada (National Revenue) | Summary | Full Ruling | 2006-09-14 | Federal Court | 1996-1998 | Calgary, AB | N/A | Standard Practice | 2006 FC 1098 | Richard G. Mosley | N/A | 3 | No | No |
| Raby v. The Queen | Summary | Full Ruling | 2006-08-23 | Tax Court of Canada | 1989 | Montreal, QC | $1,600,000 in total. The appellants share of that total is unknown. | Business Partnership | 2006 TCC 406 | Pierre R. Dussault | Technical, Financial | 3 | No | No |
| Amar v. The Queen | Summary | Full Ruling | 2006-07-21 | Tax Court of Canada | 1988, 1989 | Montreal, QC | $1,998.72 | Investments, Partnerships, Assessments. | 2006 TCC 420 | Alain Tardif | Financial | 3 | No | No |
| Terra Remote Sensing Inc v. M.N.R. | Summary | Full Ruling | 2006-05-12 | Tax Court of Canada | 2000-2003 | Victoria, BC | N/A | Employment Insurance Act | 2006 TCC 279 | Campbell J. Miller | Financial | 4 | No | No |
| Maege v. The Queen | Summary | Full Ruling | 2006-04-28 | Tax Court of Canada | 1990, 1991 | Montreal, QC | $35,700.00 | Capital gains deduction | 2006 TCC 117 | Gerald J. Rip | Financial | 3 | No | No |
| Hopmeyer v. The Queen | Summary | Full Ruling | 2006-03-30 | Tax Court of Canada | 1999, 2000 | Montreal, QC | $74,074; $144,931 | Income Tax Act, Application of | 2006 TCC 185 | Louise Lamarre Proulx | Technical | 4 | No | No |
| Sedona Networks Corporation v. The Queen | Summary | Full Ruling | 2006-03-02 | Tax Court of Canada | 1999 | Montreal, QC | $927,785.00 | Canadian-controlled private corporations (CCPC) | 2006 TCC 80 | Pierre Archambault | Financial | 4 | No | No |
| Binette v. The Queen | Summary | Full Ruling | 2006-02-28 | Tax Court of Canada | 1987 | Montreal, QC | $2,600 (Loranger); $2,800 (Harvey); $1,200 (Binette) | Eligible and Ineligible Activities, Assessments, Partnerships | 2006 TCC 73 | Paul Bedard | Technical | 3 | No | No |
| Blue Wave Seafoods Inc. v. Canada | Summary | Full Ruling | 2006-02-21 | Federal Court of Appeal | 1995, 1996, 1997, 1998 | Halifax, NS | N/A | Eligible and Ineligible Activities | 2006 FCA 81 | Decary J.A. | Technical | 3 | No | No |
| Brillon v. The Queen | Summary | Full Ruling | 2006-02-09 | Tax Court of Canada | 1989 | Montreal, QC | N/A | Business Partnership | 2006 TCC 76 | Louise Lamarre Proulx | Financial | 3 | No | No |
| Carleton University v. Mercier | Summary | Full Ruling | 2005-12-22 | Ontario Superior Court of Justice | N/A | Ontario (Superior Court of Justice) | N/A | Intellectual Property, Standard Practice | 2005 ONSC 47724 | Power J. | Technical | 4 | N/A | No |
| Boudreault v. The Queen | Summary | Full Ruling | 2005-10-26 | Tax Court of Canada | 1986, 1988 | Ottawa, ON | $7,000.00 | Routine Engineering, Assessments | 2005 TCC 660 | Lucie Lamarre | Technical | 3 | No | No |
| Carpentier c. La Reine | Summary | Full Ruling | 2005-10-26 | Tax Court of Canada | 1988 | Ottawa, ON | $2,000.00 | Assessments, Investments, Refundable Credits | 2005 TCC 666 | Lucie Lamarre | Financial | 3 | No | No |
| SR & ED Engineering Ltd. v. F-H Welding Machines Ltd. | Summary | Full Ruling | 2005-10-04 | Ontario Superior Court of Justice | 2001, 2002, 2003, 2004 | Milton, ON | $61,500.00 | Investments, Tax Credit Claims | 2013 ONSC 36183 | Langdon J. | Not Applicable | 2 | Yes | No |
| Megadawn Printed Circuits Inc. v. Strataflex Corporation | Summary | Full Ruling | 2005-07-12 | Ontario Superior Court of Justice | 1999-2003 | N/A | $625,26; $1.098,19; $164.444,27 | Tax Credit Claims, Contracts, Business Partnerships | 2005 ONSC 24753 | Blenus Wright | Financial | 3 | Yes | No |
| Thibeault v. The Queen | Summary | Full Ruling | 2005-06-30 | Tax Court of Canada | 1998 | Quebec, QC | $12,646.51 | Corporations, Assessments | 2005 TCC 393 | Pierre R. Dussault | Financial | 4 | No | No |
| Papiers Cascades Cabano Inc. c. La Reine | Summary | Full Ruling | 2005-06-20 | Tax Court of Canada | 1996 | Montreal, QC | $206,364.00 | Investments | 2005 TCC 396 | Louise Lamarre Proulx | Financial | 4 | Yes | No |
| Dorothea Knitting Mills Ltd. v. Canada (Minister of National Revenue), 2005 FC 318 (CanLII) | Summary | Full Ruling | 2005-03-04 | Tax Court of Canada | 2001 | Ottawa, ON | $566,495.50 | Supporting Documentation, Missed Deadline | 2005 FC 318 | Anne L. Mactavish | Technical | 3 | Judicial Review | No |
| Sixgraph Informatique Ltee v. Canada | Summary | Full Ruling | 2005-03-04 | Federal Court of Appeal | 1995 | Montreal, QC | N/A | Standard Practice | 2005 FCA 86 | Gilles Letourneau | Technical, Financial | 3 | No | No |
| Alcatel Canada Inc. v. The Queen | Summary | Full Ruling | 2005-02-24 | Tax Court of Canada | 1994 | Toronto, ON | $4,668,864.00 | Eligible and Ineligible Activities | 2005 TCC 149 | Michael J. Bonner | Technical | 1 | Yes | No |
| VR Interactive Corp. v. Canada (Customs and Revenue Agency) | Summary | Full Ruling | 2005-02-24 | Federal Court | 2001 | Halifax, NS | N/A | Standard Practice | 2005 FC 273 | Sean Harrington | Financial | 3 | No | No |
| Chartwell Management Inc. v. The Queen | Summary | Full Ruling | 2004-11-08 | Tax Court of Canada | 1995-1997 | Saskatoon, SK | $127,907.00 | Eligible and Ineligible Activities, Assessments | 2004 TCC 728 | David W. Beaubier | Technical | 3 | Yes | No |
| Maslanka v. The Queen | Summary | Full Ruling | 2004-06-16 | Tax Court of Canada | 1990, 1991 | Montreal, QC | $13,782; $2,756,47 | Partnerships, Assessments, Refundable Credits | 2004 TCC 158 | Pierre Archambault | Financial | 3 | No | No |
| McConnell v. Canadian Human Rights Commission | Summary | Full Ruling | 2004-06-08 | Federal Court | N/A | Ottawa, ON | N/A | Discrimination | 2004 FC 817 | E. Heneghan | Not Applicable | 4 | No | No |
| Tacto Neuro Sensory Devices Inc./Appareils Neurosensoriels Tacto v. The Queen | Summary | Full Ruling | 2004-05-27 | Tax Court of Canada | 1998 | Montreal, QC | $15,046.00 | Routine Engineering, Eligible and Ineligible Activities, Technological Advancements | 2004 TCC 341 | Paul Bedard | Technical | 1 | No | No |
| Sixgraph Informatique Ltee v. Canada (Minister of National Revenue) | Summary | Full Ruling | 2004-05-25 | Federal Court | 1993-1995 | Montreal, QC | N/A | Standard Practice, Deadlines | 2004 FC 759 | Simon Noel | Technical, Financial | 3 | No | No |
| Petro-Canada v. Canada | Summary | Full Ruling | 2004-04-23 | Federal Court of Appeal | 1991, 1992 | Ottawa, ON | $8,884,497.00 | Corporations, Assessments, Routine Engineering | 2004 FCA 158 | K. Sharlow | Financial | 2 | Yes | No |
| Ouellet c. La Reine | Summary | Full Ruling | 2004-04-22 | Tax Court of Canada | 1992 | Montreal, QC | $20,102; $5,025 | Business Partnerships, Standard Practice | 2004 TCC 308 | Louise Lamarre Proulx | Financial | 3 | No | No |
| Synchrosat Limited. v. Canada | Summary | Full Ruling | 2004-02-04 | Federal Court of Appeal | 2001 | Ottawa, ON | $28,080.00 | Eligible and Inegible Activities | 2004 FCA 55 | Gilles Letourneau | Technical | 3 | No | No |
| Bastien c. La Reine | Summary | Full Ruling | 2004-01-16 | Tax Court of Canada | 1990, 1991, 1992 | Montreal, QC | $44,528; $4,905 | Partnerships | 2004 TCC 24 | Pierre R. Dussault | Financial | 4 | No | No |
| Lassonde c. La Reine | Summary | Full Ruling | 2003-10-03 | Tax Court of Canada | 1989 | Montreal, QC | N/A | Equipment, Investments, Partnerships | 2003 TCC 715 | Louise Lamarre Proulx | Financial | 3 | No | No |
| Petit v. The Queen | Summary | Full Ruling | 2003-10-03 | Tax Court of Canada | 1993 | Ottawa, ON | $24,975.00 | Assessments | 2003 TCC 713 | Lucie Lamarre | Financial | 4 | No | No |
| Maritime-Ontario Freight Lines Limited v. The Queen | Summary | Full Ruling | 2003-09-24 | Tax Court of Canada | 1996 | Toronto, ON | $54,188; $10,838 | Routine engineering, Technological Development | 2003 TCC 674 | Alexander A. Sarchuk | Technical | 2 | No | No |
| Corporation de l'Ecole Polytechnique c. La Reine | Summary | Full Ruling | 2003-09-02 | Tax Court of Canada | 1994, 1995, 1996, 1997 | Montreal, QC | N/A | Standard Practice, Intellectual Property | 2003 TCC 601 | Louise Lamarre Proulx | Technical | 4 | No | No |
| Mailloux v. Canada | Summary | Full Ruling | 2003-07-30 | Federal Court of Appeal | 1993, 1994 | Montreal, QC | $252,790; $67,398 | Eligible and Ineligible Activities | 2003 FCA 312 | Alice Desjardins | Technical | 3 | No | No |
| Synchrosat Limited v. The Queen | Summary | Full Ruling | 2003-05-29 | Tax Court of Canada | 2001 | Ottawa, ON | $20,338.00 | Assessments, Eligible and Ineligible Activities | 2003 TCC 380 | Lucie Lamarre | Financial | 2 | Partly | No |
| Haggarty v . The Queen | Summary | Full Ruling | 2003-05-22 | Tax Court of Canada | 1993 | Montreal, QC | N/A | Investments, Partnerships | 2003 TCC 358 | Pierre Archambault | Technical | 4 | No | No |
| Beauchamp c. La Reine | Summary | Full Ruling | 2003-05-07 | Tax Court of Canada | 1996, 1997 | Quebec, QC | $31,993.00 | Assessments, Partnerships | 2003 TCC 314 | Francois M. Angers | Financial | 4 | No | No |
| Pitchford v. The Queen | Summary | Full Ruling | 2003-05-06 | Tax Court of Canada | N/A | Toronto, ON | N/A | Corporations, Technological Development, Assessments | 2003 TCC 296 | Murray A. Mogan | Financial | 3 | No | No |
| Blue Wave Seafoods Incorporated and D'Eon Fisheries Ltd. v. The Queen | Summary | Full Ruling | 2003-01-28 | Tax Court of Canada | 1995, 1996 | Ottawa, ON | N/A | Standard Practice | N/A | Cameron Hugh McArthur | Technical | 4 | No | No |
| Petro-Canada v. The Queen | Summary | Full Ruling | 2002-12-06 | Tax Court of Canada | 1992 | Calgary, AB | $37,867,255.00 | Corporations, Routine Engineering | N/A | Eric A. Bowie | Financial | 4 | No | No |
| Miller v. Canada | Summary | Full Ruling | 2002-03-01 | Federal Court of Appeal | 1992-1994 | Vancouver, BC | $100,000.00 | Assessments, Technological Development | 2002 FCA 81 | K. Sharlow, B.L. Strayer, J. Edgar Sexton | Technical | 4 | No | No |
| Datacalc Research Corporation v. The Queen | Summary | Full Ruling | 2002-02-22 | Tax Court of Canada | 1986 | Vancouver, BC | $665,607.00 | Standard Practice | N/A | Donald G.H. Bowman | N/A | 3 | No | No |
| Mailloux v. The Queen | Summary | Full Ruling | 2002-01-30 | Tax Court of Canada | 1993, 1994 | Trois-Rivieres, QC | $405,836; $258,402 | Eligible and Ineligible Activities, Supporting Documentation | N/A | Alain Tardif | Technical | 3 | No | No |
| Auray-Blais v. The Queen | Summary | Full Ruling | 2002-01-08 | Tax Court of Canada | 1996, 1997 | Sherbrooke, QC | $36,000.00 | Equipment, Eligible and Ineligible Activities | N/A | Louise Lamarre Proulx | Technical | 3 | Yes | No |
| Cochran v. The Queen | Summary | Full Ruling | 2001-12-14 | Tax Court of Canada | 1991-1995 | Vancouver, BC | $16,530.55 | Assessments, Standard Practice | N/A | Diane Campbell | N/A | 3 | Yes, though the case is not relevant to SR&ED. | No |
| C W Agencies Inc. v. Canada | Summary | Full Ruling | 2001-12-11 | Federal Court of Appeal | 1991-1995 | Toronto, ON | N/A | Standard Practice | 2001 FCA 393 | Sexton J.A. | Technical | 2 | No | No |
| Mimetix Pharmaceuticals Inc. v. The Queen | Summary | Full Ruling | 2001-11-08 | Tax Court of Canada | 1996 | Ottawa, ON | $600,599.00 | Equipment, Canadian-controlled private corporations (CCPC) | N/A | Lucie Lamarre | Financial | 3 | No | No |
| Kruco Inc. v. The Queen | Summary | Full Ruling | 2001-07-17 | Tax Court of Canada | 1989 | N/A | $24,168,315.00 | Investments, Assessments | N/A | Pierre R. Dussault | Technical | 2 | Yes, the case was reassessed. | No |
| Wojcik v. The Queen | Summary | Full Ruling | 2001-07-10 | Tax Court of Canada | 1997 | Toronto, ON | $2,354.00 | Supporting Documentation | N/A | Terrence O'Connor | Technical | 3 | No | No |
| INRO Consultants Inc. v. The Queen | Summary | Full Ruling | 2001-06-29 | Tax Court of Canada | 1994 | Montreal, QC | $47,341.00 | Eligible and Ineligible Activities, Supporting Documentation | N/A | Pierre R. Dussault | Technical | 3 | No | No |
| Nashen & Nashen Consultants Inc. v. The Queen | Summary | Full Ruling | 2001-06-15 | Tax Court of Canada | 1998 | Montreal, QC | $12,000.00 | Eligible and Ineligible Activities, Supporting Documentation | N/A | Cameron Hugh McArthur | Technical | 2 | Yes | No |
| Ainsworth Lumber Co. Ltd. v. The Queen | Summary | Full Ruling | 2001-04-24 | Tax Court of Canada | 1993 | Ottawa, ON | $123,937,347.00 | Standard Practice | N/A | Ronald D. Bell | Technical, Financial | 2 | Yes | No |
| McKeown v. The Queen | Summary | Full Ruling | 2001-03-12 | Tax Court of Canada | 1991, 1992 | Montreal, QC | $2,000,000.00 | Business Partnership, Standard Practice | N/A | Alban Garon | Financial | 1 | No | No |
| Miller v. The Queen | Summary | Full Ruling | 2001-01-02 | Tax Court of Canada | 1992-1994 | Ottawa, ON | $100,000; $90,381; 63,059.44 | Assessments, Eligible and Ineligible Activities, Technological Development | N/A | Cameron Hugh McArthur | Technical | 2 | Yes | No |
| CDD-REM Process, Vacuum Technology Corp. v. The Queen | Summary | Full Ruling | 2000-11-01 | Tax Court of Canada | 1993, 1994 | Toronto, ON | $22,782, $37,155 | Supporting Documentation | N/A | Theodore E. Margeson | Technical | 2 | Yes | No |
| Donat Flamand Inc. v. Canada | Summary | Full Ruling | 2000-10-03 | Federal Court | 1983, 1984 | Quebec, QC | N/A | Eligible and Ineligible Activities, Standard Practice, Investments | N/A | Pierre Blais | Technical | 3 | No | No |
| Synchrosat Limited v. The Queen | Summary | Full Ruling | 2000-09-01 | Tax Court of Canada | 1998 | Ottawa, ON | N/A | Refundable Credits, Assessments | N/A | Eric A. Bowie | Financial | 3 | Yes | No |
| C W Agencies Inc. v. Canada | Summary | Full Ruling | 2000-08-30 | Tax Court of Canada | 1991-1995 | Vancouver, BC | N/A | Eligible and Ineligible Activities, Standard Practice, Routine Engineering | N/A | Michael J. Bonner | Technical | 2 | No | No |
| Knowledge Systems Inc. v. The Queen | Summary | Full Ruling | 2000-07-26 | Tax Court of Canada | 1991-1996 | N/A | $15,790, $24,662, $34,393, $39,433, $56,283, $24,472 | Technological Advancements, Eligible and Ineligible Activities | N/A | Cameron Hugh McArthur | Technical | 3 | No | No |
| Quantetics Corp. v. The Queen | Summary | Full Ruling | 2000-06-02 | Tax Court of Canada | 1985-1987 | Ottawa, ON | $1,400,000.00 | Eligible and Ineligible Activities | N/A | Lucie Lamarre | Technical | 2 | No | No |
| Mailloux v. Canada (Minister of National Revenue) | Summary | Full Ruling | 2000-05-17 | Federal Court of Appeal | 1991, 1992 | Montreal, QC | N/A | Technological Development, Eligible and Ineligible Activities | N/A | Gilles Letourneau | Technical | 3 | No | No |
| Canada v. Tigney Technology Inc. | Summary | Full Ruling | 2000-02-07 | Federal Court of Appeal | 1993 | Edmonton, AB | $405,967.00 | Eligible and Ineligible Activities | N/A | F.J. McDonald | Technical | 3 | Appellant was the CRA, appeal was successful, the SR&ED claim was denied. | No |
| LGL Limited v. Canada | Summary | Full Ruling | 2000-02-07 | Federal Court of Appeal | 1991-1993 | Edmonton, AB | N/A | Knowledge Base | N/A | F.J. McDonald | Technical | 2 | No | No |
| Sunshine Uniform Supply (1983) Ltd. v. Canada | Summary | Full Ruling | 2000-02-07 | Federal Court | 1986 | Ottawa, ON | $250,000.00 | Partnerships | N/A | John M. Evans | Financial | 3 | No | No |
| Drouin v. The Queen | Summary | Full Ruling | 1999-12-14 | Tax Court of Canada | 1986 | Ottawa, ON | $7,930,000.00 | Supporting Documentation, Partnerships, Eligible and Ineligible Activities | N/A | Louise Lamarre Proulx | Technical | 3 | No | No |
| J.P.Haynes and Associates Inc. v. The Queen | Summary | Full Ruling | 1999-12-03 | Tax Court of Canada | N/A | N/A | $10,707.00 | Eligible and Ineligible Activities | N/A | Delmer Taylor | Technical | 3 | No | No |
| Ayer's Cliff Investments International v. The Queen | Summary | Full Ruling | 1999-11-03 | Tax Court of Canada | 1994 | Ottawa, ON | $12,000.00 | Eligible and Ineligible Activities, Supporting Documentation | N/A | Pierre R. Dussault | Technical | 3 | No | No |
| 914151 Ontario Ltd. v. Di Tomaso | Summary | Full Ruling | 1999-10-27 | Ontario Superior Court of Justice | 1994 | N/A | $1,100,000.00 | Standard Practice | 1999 ONSC 14952 | Nordheimer J. | Financial | 2 | Yes | No |
| Chevron Canada Resources Ltd. v. Canada (Minister of National Revenue) | Summary | Full Ruling | 1999-09-15 | Federal Court | 1985, 1986 | Calgary, AB | N/A | Assessments | N/A | Max M. Teitelbaum | N/A | 3 | No | No |
| Rainbow Pipe Line Co. v. The Queen | Summary | Full Ruling | 1999-09-15 | Tax Court of Canada | 1994 | Ottawa, ON | $2,081,325.00 | Eligible and Ineligible Activities | N/A | Murray A. Mogan | Technical | 1 | Yes | No |
| Ticketnet Corp. v. Canada | Summary | Full Ruling | 1999-06-11 | Federal Court | 1985, 1986 | Ottawa, ON | $2,000,000.00 | Eligible and Ineligible Activities | N/A | John M. Evans | Technical | 4 | No | No |
| Safety Plus Inc. v. The Queen | Summary | Full Ruling | 1999-04-12 | Tax Court of Canada | 1993, 1994 | Ottawa, ON | N/A | Eligible and Ineligible Activities, Standard Practice, Routine Engineering | N/A | Donald G.H. Bowman | Technical | 3 | No | No |
| Developpements de systemes specialises M.T.P.C. Inc. v. The Queen | Summary | Full Ruling | 1999-04-07 | Tax Court of Canada | 1995 | Ottawa, ON | $113,112.00 | Eligible and Ineligible Activities, Standard Practice | N/A | Louise Lamarre Proulx | Technical | 3 | No | No |
| Monquart Harwoods Ltd. v. The Queen | Summary | Full Ruling | 1999-03-25 | Tax Court of Canada | 1994, 1993 | Fredericton, NB | $300,000.00 | Eligible and Ineligible Activities, Corporations | N/A | David W. Beaubier | Technical | 3 | Yes | No |
| Com Dev Ltd. v. The Queen | Summary | Full Ruling | 1999-03-09 | Tax Court of Canada | 1989-1992 | N/A | $28,350,000.00 | Standard Practice | N/A | Peter Dean Hamlyn | N/A | 2 | Yes | Assistance and Contract Payments Policy |
| LGL Ltd. v. The Queen | Summary | Full Ruling | 1999-02-15 | Tax Court of Canada | 1991-1993 | Toronto, ON | $2,107,951.00 | Eligible and Ineligible Activities | N/A | Donald G.H. Bowman | Technical | 2 | No | SR&ED Overhead and Other Expenditures Policy |
| Editions Progitech Inc. v. The Queen | Summary | Full Ruling | 1999-02-06 | Tax Court of Canada | 1997 | Ottawa, ON | N/A | Technological Advancements, Standard Practice | N/A | Louise Lamarre Proulx | Technical | 4 | No | No |
| Hun-Medipharma Research Inc. v. The Queen | Summary | Full Ruling | 1999-01-28 | Tax Court of Canada | 1994 | Montreal, QC | $5,014.00 | Eligible and Ineligible Activities | N/A | Louise Lamarre Proulx | Technical | 2 | Yes | No |
| Schmidt v. The Queen | Summary | Full Ruling | 1999-01-28 | Tax Court of Canada | 1985 | Vancouver, BC | $18,254,150.75 | Assessments, Standard Practice | N/A | Gerald J. Rip | Financial | 4 | No | No |
| R I S - Christie Ltd. v. Canada | Summary | Full Ruling | 1998-12-21 | Federal Court of Appeal | 1982, 1983 | Toronto, ON | $280,000.00 | Technological Advancements, Supporting Documentation | N/A | Robertson J.A. | Technical | 2 | Yes | No |
| Alex Parallel Computers Research Inc. v. Canada | Summary | Full Ruling | 1998-11-27 | Federal Court | 1993, 1994 | Montreal, QC | N/A | Research Partnerships | N/A | Yvon Pinard | Financial | 3 | No | No |
| Gestion Choisy-Tek Inc. v. The Queen | Summary | Full Ruling | 1998-11-18 | Tax Court of Canada | 1993-1995 | Ottawa, ON | $37,323; $42,378; $11,951 | Technological Advancement | N/A | Louise Lamarre Proulx | Technical | 3 | No | No |
| Gabie v. The Queen | Summary | Full Ruling | 1998-10-28 | Tax Court of Canada | 1993, 1994 | N/A | N/A | Routine Engineering, Standard Practice | N/A | Gerald J. Rip | Technical | 4 | Yes | No |
| Mailloux v. The Queen | Summary | Full Ruling | 1998-10-06 | Tax Court of Canada | 1991, 1992 | Ottawa, ON | $26,918; $25,478 | Eligible and Ineligible Activities, Partnerships | N/A | Pierre Archambault | Technical | 3 | No | No |
| Data Kinetics Ltd. v. The Queen | Summary | Full Ruling | 1998-07-28 | Tax Court of Canada | 1992, 1993 | Ottawa, ON | $22,231; $66,976 | Eligible and Ineligible Activities | N/A | Lucie Lamarre | Technical | 2 | Yes | SR&ED Lease Expenditures Policy, SR&ED Overhead and Other Expenditures Policy |
| Lunn v. The Queen | Summary | Full Ruling | 1998-07-14 | Tax Court of Canada | 1991-1994 | Kingston, ON | $99,689; $121,376 | Routine Engineering, Eligible and Ineligible Activities | N/A | Peter Dean Hamlyn | Technical | 3 | No | No |
| Gaz Metropolitain Inc. v. The Queen | Summary | Full Ruling | 1998-06-22 | Tax Court of Canada | 1987, 1988 | N/A | $2,835,655.00 | Assessments | N/A | Pierre Archambault | N/A | 4 | Yes | No |
| 116736 Canada Inc. v. The Queen | Summary | Full Ruling | 1998-06-09 | Tax Court of Canada | 1989-1993 | Ottawa, ON | $170,457; $36,903 | Supporting Documentation | N/A | Pierre Archambault | Technical | 3 | Yes | No |
| Northwest Hydraulic Consultants Ltd. v. The Queen | Summary | Full Ruling | 1998-05-01 | Tax Court of Canada | 1983-1994 | Vancouver, BC | N/A | Technological Advancements, Standard Practice, Routine Engineering, Eligible and Ineligible Activities | N/A | Donald G.H. Bowman | Technical | 1 | Yes and No | Eligibility of Work for SR&ED Investment Tax Credits Policy |
| Pratts Wholesale Ltd. v. The Queen | Summary | Full Ruling | 1998-03-09 | Tax Court of Canada | N/A | Winnipeg, MB | N/A | Standard Practice | N/A | David W. Beaubier | Financial | 3 | No | No |
| Canadian Solifuels v. The Queen | Summary | Full Ruling | 1997-12-11 | Tax Court of Canada | 1986, 1988 | Toronto, ON | $893,500; $1,781,822 | Partnerships, Eligible and Ineligible Activities | N/A | Terrence O'Connor | Technical, Financial | 3 | No | No |
| Canada v. CCLC Technologies Inc. | Summary | Full Ruling | 1996-09-19 | Federal Court of Appeal | N/A | Vancouver, BC | N/A | Government Assistance | 1996 FCA 11571 | Strayer, J.A. | Financial | 1 | Appellant was the CRA, appeal was successful. | Assistance and Contract Payments Policy |
| Polarsat Inc. v. The King (2023) | Summary | Full Ruling | 11/21/2022, 1/25/23 | Tax Court of Canada | 2011, 2012, 2013, 2014, 2015 | Montréal, Québec | $292,331, $293,339, $293,775, $249,749, $202,418 | GAAR, CCPC | 2023 TCC 10 | Réal Favreau | Financial | 3 | Yes | No |
| Deans Knight Income Corporation v. The Queen (2023) | Summary | Full Ruling | 2023-05-26 | Supreme Court of Canada | 2009, 2010, 2011, 2012 | N/A | Not Specified | GAAR, Tax Evasion | 2023 SCC 16 | Richard Wagner, Andromache Karakatsanis, Malcolm Rowe, Sheilah Martin, Nicholas Kasirer, Mahmud Jamal, Michelle O'Bonsawin | Financial | 3 | No | No |
| Gestion ACBK Inc. v. Le Roi (2022) | Summary | Full Ruling | 2022-09-29 | Tax Court of Canada | 2012 | Montreal, Quebec | $115,267 | Technological eligibility, Standard Practice | 2022 CCI 94 | Sylvain Ouimet | Technical | 3 | No | No |