Armada Equipment Corporation v. The Queen, 2007 DTC 879, 2007 TCC 260 (Informal Procedure) -- summary under Regulation 2902

By services, 28 November, 2015

In finding that fees paid to an accounting firm to prepare investment tax credit claims in respect of scientific research undertaken by the taxpayer did not qualify on the basis that they were "a legal or accounting fee", Mogan D.J. stated (at para. 882):

"Those services are within the scope of what an accountant ordinarily does for a fee. Filing a claim for an investment tax credit is part of filing an income tax return if the taxpayer is engaged in SR&ED."

Topics and taglines
Topic
Income Tax Regulations - s. 2902
Words and phrases
accounting fee
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339913
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"ArmadaEquipmentCorp\"></a>Armada Equipment Corp. v. The Queen</em></strong>, 2007 DTC 879, 2007 TCC 260 (Informal Procedure)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}