Beaudry v. The Queen, 2010 DTC 1266 [at at 3853], 2008 TCC 17, aff'd Romar v. The Queen, 2010 DTC 5076 [at 6816], 2009 FCA 48 -- summary under Subsection 37(2)

By services, 28 November, 2015

The "research" the taxpayer contracted for with a Brazilian firm did not qualify as scientific research & experimental development under s. 248(1): it was not scientifically noteworthy, considering such factors as the lack of a novel scientific question, and the lack of rigour in the hypotheses, experiments, and records.

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Income Tax Act - s. 37(2)
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Node
Drupal 7 entity ID
337858
Extra import data
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