Scott Lagadyn

1 total

MD

Appeal allowed in part; development of 535-HP tractor constituted SR&ED, qualifying for $972,066 in expenditures.

The appellant, an agricultural equipment manufacturer, appealed the Minister's disallowance of its 2005 SR&ED claim for seven tractor projects.

The Tax Court of Canada allowed the appeal in part, finding that the appellant's activities with respect to a 535-HP tractor in one of the projects constituted experimental development due to the system uncertainty involved in integrating a new, more powerful engine.

The Court allowed one-third of the claimed expenditures for that project, amounting to $972,066, as qualified SR&ED expenditures.

Buhler Versatile Inc. v. The King, 2023 TCC 18

Research & technology advisor for CRA · mechanical engineering including the design, development, and manufacture of mobile heavy equipment and machinery · Retained by Respondent

Lawyers who appeared with Scott Lagadyn

1

1

1