Recently Heard Court Cases

Submitted by myles on October 31, 2007 - 2:39pm.

Recently Heard Court Cases

Federal Court of Canada

Appeals Division

Documentation SR&ED Performed in Foreign Jurisdictions Five Criteria No Duty to Reassess Where Taxpayer Files Waiver

Trial Division

The Eighteen Month Deadline/Minister Waiver of Requirement to File Prescribed Returns

Tax Court of Canada

Repairs as SR&ED R&D Costs Incurred in Foreign Jurisdictions The Five Criteria for SR&ED Definition of Contract Payment Documentation of a Systematic Approach The Eighteen Month/1994 Deadline CCPC Eligible for Enhanced Tax Credit Rate Need for an Expert Witness Carrying on a Business Prescribed Expenditures Routine Computer Programming Preparing Drug Submissions to Regulatory Authorities Relating Salaries to SR&ED at the Exclusion of Other Activities
Ergorecherche et Conseils Inc. v. Her Majesty the Queen Right to appeal where tax assessed as filed
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