National R&D Inc. v. The Queen, 2020 TCC 47

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2020 TCC 47
Date07 July 2020
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4 practice notes
  • Buhler Versatile Inc. v. The King, 2023 TCC 18
    • Canada
    • Tax Court (Canada)
    • 6. Februar 2023
    ...Ltd v. The Queen, 1998 CanLII 553 (TCC) at paragraph 16 [3] National R&D Inc. v. Canada, 2022 FCA 72 at paragraphs 9 and 11, affirming 2020 TCC 47; Kam-Press Metal Products Ltd. v. Canada, 2021 FCA 88, 2021 CarswellNat 1288 at paragraph 7, affirming 2019 TCC 46; R&D Pro-Innovation I......
  • Logix Data Products Inc. v. The Queen,
    • Canada
    • Tax Court (Canada)
    • 14. Mai 2021
    ...[39] Jentel at para. 6; See also R & D Pro-Innovation Inc. v. Canada 2016 FCA 152; National R & D Inc. v. The Queen 2020 TCC 47; Indusol Industrial Control Ltd. v. The Queen 2020 TCC 103; Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen 2017 TCC 6; Dock Edge + Inc. ......
  • National R&D Inc. v. Canada, 2022 FCA 72
    • Canada
    • Court of Appeal (Canada)
    • 3. Mai 2022
    ...QUEEN Respondent REASONS FOR JUDGMENT RENNIE J.A. [1] National R&D Inc. [National] appeals from a judgment of the Tax Court of Canada (2020 TCC 47, per Lafleur J. [Decision]). The Tax Court dismissed National’s appeal of the Minister of National Revenue’s assessment, which denied tax cr......
  • Expert Witness Perils In SR&ED Appeals
    • Canada
    • Mondaq Canada
    • 13. Juli 2022
    ...taxpayers to retain experienced counsel to successfully pursue SR&ED claims. Footnote 1 National R&D Inc. v. H.M.Q., 2022 FCA 72, aff'g 2020 TCC 47 ("National Read the original article on GowlingWLG.com The content of this article is intended to provide a general guide to the subject matter......
3 cases
  • Buhler Versatile Inc. v. The King, 2023 TCC 18
    • Canada
    • Tax Court (Canada)
    • 6. Februar 2023
    ...Ltd v. The Queen, 1998 CanLII 553 (TCC) at paragraph 16 [3] National R&D Inc. v. Canada, 2022 FCA 72 at paragraphs 9 and 11, affirming 2020 TCC 47; Kam-Press Metal Products Ltd. v. Canada, 2021 FCA 88, 2021 CarswellNat 1288 at paragraph 7, affirming 2019 TCC 46; R&D Pro-Innovation I......
  • Logix Data Products Inc. v. The Queen,
    • Canada
    • Tax Court (Canada)
    • 14. Mai 2021
    ...[39] Jentel at para. 6; See also R & D Pro-Innovation Inc. v. Canada 2016 FCA 152; National R & D Inc. v. The Queen 2020 TCC 47; Indusol Industrial Control Ltd. v. The Queen 2020 TCC 103; Joel Theatrical Rigging Contractors (1980) Ltd. v. The Queen 2017 TCC 6; Dock Edge + Inc. ......
  • National R&D Inc. v. Canada, 2022 FCA 72
    • Canada
    • Court of Appeal (Canada)
    • 3. Mai 2022
    ...QUEEN Respondent REASONS FOR JUDGMENT RENNIE J.A. [1] National R&D Inc. [National] appeals from a judgment of the Tax Court of Canada (2020 TCC 47, per Lafleur J. [Decision]). The Tax Court dismissed National’s appeal of the Minister of National Revenue’s assessment, which denied tax cr......
1 firm's commentaries
  • Expert Witness Perils In SR&ED Appeals
    • Canada
    • Mondaq Canada
    • 13. Juli 2022
    ...taxpayers to retain experienced counsel to successfully pursue SR&ED claims. Footnote 1 National R&D Inc. v. H.M.Q., 2022 FCA 72, aff'g 2020 TCC 47 ("National Read the original article on GowlingWLG.com The content of this article is intended to provide a general guide to the subject matter......

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