Are the Five Questions still the SR&ED standard?

On May 3, 2022, the Federal Court of Appeal ruled on a scientific research and experimental development (SR&ED) related case,

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New SR&ED Policy: Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

On August 13, 2021, the Canada Revenue Agency (CRA) announced a new scientific research and experimental development (SR&ED) policy document:

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