The Tax Court judge had committed no reviewable error in finding that in the last two taxation years under review, there was no longer any remaining scientific or technological uncertainty being addressed by the taxpayer in developing a commercial silver hake operation, so that related expenditures for those years did not qualify as SR&ED.
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"field_legacy_header": "<strong><em><a name=\"BlueWave\"></a>Blue Wave Seafoods Inc. v. The Queen</em></strong>, 2006 DTC 6155, 2006 FCA 81",
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