Scitax Advisory Partners LP

  

... the full service R&D tax credit specialists
 
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The Income Tax Act on SR&ED
SR&ED Court Cases and Jurisprudence
Technological Uncertainty: What is State of the Art?
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Rates & Rules
Provincial R&D Tax Credit Rates & Rules in Canada
Astounding Differences in Provincial R&D Tax Credits [PDF]
Detail comparison of Ontario and Quebec provincial R&D tax credits @ 2015 [PDF]
Summary of provincial and territorial research & development (R&D) tax credits Canada Revenue Agency
Ontario Interactive Digital Media Tax Credit (General Information)
Ontario Interactive Digital Media Tax credit RULE CHANGES, November 2, 2015 [PDF]
 
What's New
Scitax Bulletin #70 - $3.9M Fine and Criminal Conviction for SR&ED Claim [PDF]
Scitax Bulletin #69 - New Government Funding for Technology Business [PDF]
Scitax Bulletin #68 - Department of Finance Projects Decrease In SR&ED Payouts [PDF]
Scitax Bulletin #67 - CRA Appoints New Director General of SR&ED [PDF]
Easy Way Cattle Oilers Ltd. in Federal Court of Appeal November 2016 [PDF]
Scitax Bulletin #66 - Ottawa Tweaks SR&ED Legislation [PDF]
Scitax Bulletin #63 - Astounding Differences in Provincial 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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