Advanced Agricultural Testing Inc. v. The Queen, 2009 DTC 687, 2009 TCC 190 -- summary under Scientific Research & Experimental Development

By services, 28 November, 2015

The taxpayer in carrying out work largely under the supervision of a researcher who was not its employee or representative, and in testing the effectiveness of products that had already been commercially developed, did not qualify for deduction as SR&ED.

d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337384
Extra import data
{
"field_legacy_header": "<strong><em>Advance Agricultural Testing Inc. v. The Queen</em></strong>, 2009 DTC 687, 2009 TCC 190",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}