Inflection Analytics Ltd. v. The Queen, 2015 DTC 1126 [at at 786], 2015 TCC 129 (Informal Procedure) -- summary under Clause 37(8)(a)(ii)(A)

The taxpayer, a developer of market analysis software, paid fees to purchase or license historical securities data in order to simulate market conditions in testing. Boyle J agreed with the Minister that this agreement could not be considered a licence of "equipment" for the purpose of the taxpayer's claims for SR&ED credits. The taxpayer merely had the right to access information via a website rather than "any rights in equipment of the vendor that can be used by the Appellant as it wishes, as was the case [with a US mainframe and a dedicated line to access it] in Datakinetics." (Para. 10.)