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SR & ED Technical Uncertainty

Posted By: Sunita D. Doobay on March 28, 2012 at 10:18:25 in All , News

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Two recent SR & ED casesSoneil International (2011 TCC 391) and Jentel Manufacturing (2011 FCA 355)–illustrate the futility of claiming expenditures as SR & ED if it cannot be established that the R & D centred on overcoming a technical uncertainty that could not be resolved through routine engineering. In Jentel, the goal of the R & D was to obtain a smaller and lighter version of an existing storage product; in Soneil, the goal was to improve existing switch battery technology.

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