Safety Plus Inc. v. R., 99 DTC 537, [1999] 3 CTC 2123 (TCC) -- summary under Scientific Research & Experimental Development

By services, 28 November, 2015

Two projects for the development of a system for recycling sludge or dealing more economically with the disposition of waste chemicals did not evidence a type of uncertainty that could not be removed by standard engineering practice and routine development and, accordingly, did not qualify.

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