Lamarre ACJ found that the taxpayer's development of code analysis software for websites was not experimental development. All problems encountered on the project were "resolved in the end by using recognized programming techniques to modify the program's code" (para. 46), and the team's alleged "trial and error" approach was really just ordinary debugging - for example, the program was initially only compatible with certain web browsers, it had a defect in the code that prevented it from working if used more than 150 times in one day, and it had initially not been designed to handle URL redirects correctly. As per Zeuter, mere novelty or innovation in software does not automatically elevate it to SR&ED (para. 47).
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development of code analysis software entailed standard techniques
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