by rdbadmin | Apr 10, 2014 | News
Facts: The appellant is a professional corporation that operates the dental practice which specializes in implants. Fifteen years ago, Dr. Arlin purchased a computer software program called the Tritan Dental Implant Management System, which is designed to track the...
by rdbadmin | Apr 10, 2014 | News
Facts: The appellant, 1726437 Ontario Inc. o/a Airmax Technologies, is an installer of heating, ventilation and air conditioning systems in residential homes. STANDARD PRACTICE: At the time it began its development work, the appellant had determined that existing HVAC...
by rdbadmin | Apr 10, 2014 | News
The federal government released it budget on March 29, 2012 including 4 minor changes to the SR&ED tax credit program; these changes are summarized above. The Actual Legislation (Federal Budget 2012 Notice of Ways & Means Motion): Scientific Research and...
by rdbadmin | Apr 10, 2014 | News
Facts: Several of the reports acknowledge that “large, multi-national” companies have strong commercialization infrastructures & prefer to have SR&ED funding vs. SME’s who need commercialization assistance. A Feb. 28, 2012 report from CATA...
by rdbadmin | Apr 10, 2014 | News
Facts: The appellant (Jentel) develops and manufactures engineered thermoformed plastic products. In previous fiscal years, Jentel had developed Multi-Bins, a small-parts storage system. The SR&ED work in question aimed to improve the existing product with respect...
by rdbadmin | Apr 10, 2014 | News
Facts: The Appellant had filed its 2003 and 2004 tax returns within the time specified. The assessment for 2003 was not issued until March 26, 2008 and the assessment for 2004 was not issued until May 7, 2008. The President of the Appellant stated that the appellant...
