Scitax Advisory Partners LP

  

... the full service R&D tax credit specialists
 
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SR&ED Court Cases and Jurisprudence
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Rates & Rules
Astounding Differences in Provincial R&D Tax Credits [PDF]
Summary of provincial and territorial research & development (R&D) tax credits Canada Revenue Agency
Ontario Interactive Digital Media Tax Credit (General Information)
 
What's New
Scitax Bulletin #76 - PhD Post-docs Get Tax Break in Canada's 2021 Federal Budget [PDF]
Scitax Bulletin #75 - CRA Clarifies Some SR&ED Filing Deadlines Extended for COVID [PDF]
Scitax Bulletin #74 - Special COVID Deadline Extensions Do Not Apply to SR&ED [PDF]
Scitax Bulletin #73 - Bulletin 73 - New CRA Guidance on SR&ED Claims By Physicians [PDF]
Scitax Bulletin #72 - Budget 2019 Has Good News on R&D Tax Credits [PDF]


 

Knowledge and Publications:

Selected SR&ED Court Cases and Jurisprudence

Below is an archive of court rulings which we feel have been particularly significant in shaping the interpretation of the SR&ED related provisions of Canada's Income Tax Act. We believe that these cases provide useful guidance with respect to what types of R&D activities can be claimed, the expenditures that qualify to attract SR&ED benefits, and the benefit rates that apply to various types of business structures. This is not intended to be a complete list of all SR&ED related cases.



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