Bonner T.C.J. accepted (at p. 2382) the evidence of the Crown's expert that the cost incurred by a lottery ticket marketer in developing an information system employing object-oriented architecture did not represent SR&ED because "the project used commercially available products and services, and current information systems development methodologies and practices throughout". Bonner T.C.J. also noted (at p. 2381) that "mere size and complexity do not support a conclusion that the work was anything more than routine information systems development".
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