National R&D Inc. v. Canada, 2022 FCA 72
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2022 FCA 72 |
| Date | 03 May 2022 |
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7 practice notes
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Buhler Versatile Inc. v. The King, 2023 TCC 18
...248(1) [2] Northwest Hydraulic Consultants 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, affi......
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Air Canada Pilots Association v. Air Canada, 2023 FC 138
...than submit this evidence through an expert affidavit, ACPA has filed this evidence as part of its BOA. In National R&D Inc v Canada, 2022 FCA 72 at paragraph 14, the Federal Court of Appeal commented on the impermissibility of this type of practice (see also Landau at para 12 and Fores......
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Expert Witness Perils In SR&ED Appeals
...practicable for 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 th......
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Dave's Diesel Inc. v. The Queen, 2022 TCC 62
...Hydraulic have been endorsed by the Federal Court of Appeal on several occasions, most recently in National R&D Inc. v Canada, 2022 FCA 72, where Justice Rennie confirmed that those criteria “reflect the court’s understanding of what Parliament intended by subsection 248(1......
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4 cases
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Buhler Versatile Inc. v. The King, 2023 TCC 18
...248(1) [2] Northwest Hydraulic Consultants 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, affi......
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Air Canada Pilots Association v. Air Canada, 2023 FC 138
...than submit this evidence through an expert affidavit, ACPA has filed this evidence as part of its BOA. In National R&D Inc v Canada, 2022 FCA 72 at paragraph 14, the Federal Court of Appeal commented on the impermissibility of this type of practice (see also Landau at para 12 and Fores......
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Dave's Diesel Inc. v. The Queen, 2022 TCC 62
...Hydraulic have been endorsed by the Federal Court of Appeal on several occasions, most recently in National R&D Inc. v Canada, 2022 FCA 72, where Justice Rennie confirmed that those criteria “reflect the court’s understanding of what Parliament intended by subsection 248(1......
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Mold Leaders Inc. v. The King, 2023 TCC 127
...hypotheses, tests and results be kept, and that it be kept as the work progresses. [8] Recently, in National R&D Inc. v. Her Majesty, 2022 FCA 72 at para. 3, the Federal Court of Appeal (FCA) accepted the following summary of the above five SRED 1. Was there a technological risk or unce......
3 firm's commentaries
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Expert Witness Perils In SR&ED Appeals
...practicable for 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 th......
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Did The CRA Shred Its Old SR&ED Policy On Eligibility Of Work?
...RSC 1985, c. 1 (5th Supp). Ibid, at ss. 248(1)(c). 98 D.T.C. 1839. Ibid, at para 16. 2022 FCA 72. 2021 FCA Government Publications - SR&ED Publications - SR&ED - Selected Releases, 2021-08-16 -- New SR&ED Eligibility Guidelines. Supra, note iii. Supra, note viii at para 11. The content of t......
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National R&D: A Cautionary Tale About Expert Evidence
...latest SR&ED decision, National R&D Inc v Canada, 2022 FCA 72, the Federal Court of Appeal reminded litigants of the first principles of expert evidence, the rules and requirements that govern it and of the dangers of failing to do The taxpayer, National R&D Inc., had claimed scientific res......