In a June 8, 2015 Tax Court of Canada case (Highweb & Page Group Inc. vs. H.M.Q., 2014-1703(IT)I), at issue was whether the taxpayer was eligible to claim SR&ED tax credits in respect of work done to make the taxpayer’s product more consistent with commercial web-based platforms.
The Court noted that although there may well have been some incremental technological uncertainties and advancements, the scant documentary evidence prepared by the taxpayer was not sufficient to show the technological investigation/experiment to prove or disprove the hypotheses.
For further information see VTN Monthly Tax Update Seminar, Issue No. 408