Published on Braithwaite Technology Consultants Inc. (http://www.braithwaite.ca)
By myles
Created 31 Oct 2007 - 2:39pm

Recently Heard Court Cases

Recently Heard Court Cases

Federal Court of Canada

Appeals Division

Documentation
  • R I S Christie Ltd. v Canada [1]
  • C.W. Agencies Inc. [2]
SR&ED Performed in Foreign Jurisdictions
  • LGL Limited v Canada [3]
  • Canada v Tigney Technology Inc. [4]
Five Criteria
  • C.W. Agencies Inc. [5]
  • Partnership Eligible for Enhanced Tax Credit
  • Canadian Solifuels Inc.v. Her Majesty the Queen [6]
No Duty to Reassess Where Taxpayer Files Waiver
  • Chevron Canada Resources Limited v. M.N.R.(Customs, Excise and Taxation) [7]

Trial Division

The Eighteen Month Deadline/Minister Waiver of Requirement to File Prescribed Returns
  • Alex Parallel Computers Research Inc. v. Her Majesty the Queen, The Minister of National Revenue, and Harvey C. Beaulac in his capacity as the Director of the Ottawa Office of Revenue Canada [8]

Tax Court of Canada

Repairs as SR&ED
  • Rainbow Pipe Line Co v Her Majesty the Queen [9]
R&D Costs Incurred in Foreign Jurisdictions
  • Data Kinetics Corp v Her Majesty The Queen [10]
  • The M.N.R. v Tigney Technology Incorporated [11]
  • LGL Ltd. v Her Majesty the Queen [12]
The Five Criteria for SR&ED
  • Northwest Hydraulic Consultants Limited v Her Majesty the Queen [13]
  • Safety Plus Inc. v Her Majesty the Queen [14]
  • C.W. Agencies Inc. [15]
  • Knowledge Systems Incorporated v. Her Majesty the Queen [16]
  • Les Développements de Systèmes Spécialisés M.T.P.C. Inc.v. Her Majesty the Queen [17]
  • Maritime-Ontario Freight Lines Limited v Her Majesty the Queen [18]
Definition of Contract Payment
  • Com Dev Ltd v Her Majesty the Queen [19]
Documentation of a Systematic Approach
  • C.W. Agencies Inc. [21]
  • Pierre Mailloux (French only) [22]
The Eighteen Month/1994 Deadline
  • Datacalc Research Corporation [23]
CCPC Eligible for Enhanced Tax Credit Rate
  • Mimetix Pharmaceuticals Inc. v. Her Majesty the Queen [24]
  • Silicon Graphics Limited v. Her Majesty the Queen [25]
  • Transport M.L. Courture Inc. v. Her Majesty the Queen [26]
Need for an Expert Witness
  • Ronald James Miller and R.J. Miller & Associates (1986) Limited v. Her Majesty the Queen [27]
Carrying on a Business
  • Synchrosat Limited v. Her Majesty the Queen [28]
  • Sunshine Uniform Supply (1983) Limited v. Her Majesty the Queen [29]
Prescribed Expenditures
  • Quantetics Corporation v. Her Majesty the Queen [30]
Routine Computer Programming
  • Les Éditions Progitech Inc. v. Her Majesty the Queen [31]
Preparing Drug Submissions to Regulatory Authorities
  • Hun-Medipharma Research Inc. v. Her Majesty the Queen [32]
Relating Salaries to SR&ED at the Exclusion of Other Activities
Ergorecherche et Conseils Inc. v. Her Majesty the Queen
  • Synchrosat Limited v. Her Majesty the Queen [33]
Right to appeal where tax assessed as filed
  • Imperial Oil Limited v Her Majesty the Queen [34]

Source URL: http://www.braithwaite.ca/strategies/general_topics/recently_heard_court_cases

Links:
[1] http://decisions.fca-caf.gc.ca/en/1998/a-710-96_4640/a-710-96.html
[2] http://decisions.fca-caf.gc.ca/en/2001/2001fca393/2001fca393.html
[3] http://decisions.fca-caf.gc.ca/en/2000/a-139-99_18751/a-139-99.html
[4] http://decisions.fca-caf.gc.ca/en/2000/a-70-97_11888/a-70-97.html
[5] http://decisions.fca-caf.gc.ca/en/2001/2001fca393/2001fca393.html
[6] http://decisions.fca-caf.gc.ca/en/2001/2001fca280/2001fca280.html
[7] http://decisions.fct-cf.gc.ca/en/1999/t-2268-98_567/t-2268-98.html
[8] http://decisions.fct-cf.gc.ca/en/1998/t-1512-97_6059/t-1512-97.html
[9] http://decisions.fca-caf.gc.ca/en/2002/2002fca259/2002fca259.html
[10] http://decision.tcc-cci.gc.ca/en/1998/1998tcc95456/1998tcc95456.html
[11] http://decisions.fct-cf.gc.ca/en/1999/t-798-99_16243/t-798-99.html
[12] http://decisions.fca-caf.gc.ca/en/2000/a-139-99_18751/a-139-99.html
[13] http://decision.tcc-cci.gc.ca/en/1998/1998tcc97531/1998tcc97531.html
[14] http://decision.tcc-cci.gc.ca/en/1999/1999tcc97975/1999tcc97975.html
[15] http://decision.tcc-cci.gc.ca/en/2000/2000tcc981324/2000tcc981324.html
[16] http://decision.tcc-cci.gc.ca/en/2000/2000tcc981663/2000tcc981663.html
[17] http://decision.tcc-cci.gc.ca/en/1999/1999tcc971184/1999tcc971184.html
[18] http://decision.tcc-cci.gc.ca/en/2003/2003tcc674/2003tcc674.html
[19] http://decision.tcc-cci.gc.ca/en/1999/1999tcc964343/1999tcc964343.html
[20] http://decision.tcc-cci.gc.ca/en/1998/html/1998tcc962484.html
[21] http://decisions.fca-caf.gc.ca/en/2001/2001fca393/2001fca393.html
[22] http://decision.tcc-cci.gc.ca/en/2002/2002tcc19993482/2002tcc19993482.html
[23] http://decision.tcc-cci.gc.ca/en/2002/2002tcc20001413/2002tcc20001413.html
[24] http://decisions.fca-caf.gc.ca/en/2003/2003fca106/2003fca106.html
[25] http://decisions.fca-caf.gc.ca/en/2002/2002fca260/2002fca260.html
[26] http://decision.tcc-cci.gc.ca/en/2003/2003tcc20002264/2003tcc20002264.html
[27] http://decision.tcc-cci.gc.ca/en/2001/2001tcc971632/2001tcc971632.html
[28] http://decisions.fca-caf.gc.ca/en/2004/2004fca55/2004fca55.html
[29] http://decisions.fct-cf.gc.ca/en/2000/t-3466-90_15803/t-3466-90.html
[30] http://decision.tcc-cci.gc.ca/en/2000/2000tcc911411/2000tcc911411.html
[31] http://decisions.fca-caf.gc.ca/en/2002/2002fca378/2002fca378.html
[32] http://decision.tcc-cci.gc.ca/en/1999/1999tcc972305/1999tcc972305.html
[33] http://decisions.fca-caf.gc.ca/en/2004/2004fca55/2004fca55.html
[34] http://decisions.fca-caf.gc.ca/en/2003/2003fca289/2003fca289.html