Knowledge Systems Inc. v. The Queen, 2000 DTC 2353 (TCC) -- summary under Scientific Research & Experimental Development

By services, 28 November, 2015

McArthur TCJ found (at p. 2360):

"What the Appellant did was take existing technology computer hardware and PacRat software, and record personal messages that cannot be understood or tested by anyone else but [its principal]. This does not constitute SR&ED."

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Topic
Income Tax Act - s. 248(1) - Scientific Research & Experimental Development
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