2016–1 Newsletter: SR&ED Technology & Financial Tax Cases

RDBASE NEWSLETTER 2016-1 (PDF download)

TOPICAL AREA APPELLANT PRIMARY ISSUE WIN / LOSS RULING & RATIONALE SIGNIFICANCE
 Technological eligibility
Software 1) ACSIS EHR Work to increase stability WIN No existing methods Moderate
2) Emotion Search Engine Optimization LOSS Reliance on 3rd party code (eg Google) Moderate
3) ITC Invoice to Cash Inc. Use of process mining LOSS Benchmark process mining techniques Low
Financial issues
Court fees 4) ACSIS EHR Reimbursement of legal fees WIN Traditional limit extended to 95% of costs Moderate
Unpaid SR&ED wages 5) Jaft Wages owing only if SR&ED eligible LOSS Provincial court unwilling to rule Moderate
Late filing 6) Easy Way Cattle Failure to file sch 31 LOSS Act requires all prescribed forms Low

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