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,
Read article
Tax Court Canada
Tax Court of Canada Update: Notice to the Public and the Profession, June 29, 2022
On June 29, 2022, the Tax Court of Canada (TCC) released two Notices to the Public and the Profession. The
Read article
Tax Court of Canada Update: Notice to the Public and the Profession, January 6, 2022
On January 6, 2022, the Tax Court of Canada (TCC) released a Notice to the Public and the Profession stating
Read article
What is the Fast-track Settlement Conferences Process?
As the Tax Court of Canada (TCC) reopens, questions remain regarding new procedures and protocols. The TCC closure prevented the
Read article
Beton Mobile du Quebec (BMQ) Analysis and Lessons Learned
One of the recent legal rulings related to SR&ED was Béton Mobile du Québec Inc. c. La Reine (2020).
Read article