Sass Manufacturing Ltd. v. MNR, 88 DTC 1363, [1988] 1 CTC 2524 (TCC) -- summary under Scientific Research & Experimental Development

The taxpayer's appeal failed with respect to the deduction of expenses it incurred in manufacturing a machine in accordance with the engineering design and detailed drawings of a customer not only because the taxpayer had no right to the results of its research and investigation but also because the evidence fell "far short of establishing the existence of any systematic investigation or search carried out in a field of technology by means of experiment or analysis" (p. 1371).