Tacto Neuro Sensory Devices Inc./Appareils Neurosensoriels Tacto Inc. v. The Queen, 2005 DTC 457, 2004 TCC 341 -- summary under Scientific Research & Experimental Development

By services, 28 November, 2015

Work carried out by the taxpayers to improve the performance of a tactometer represented "routine techniques and standard procedures generally accessible to competent professionals in the field" (p. 461), and did not qualify as SR&ED.

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Topic
Income Tax Act - s. 248(1) - Scientific Research & Experimental Development
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Drupal 7 entity type
Node
Drupal 7 entity ID
337382
Extra import data
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