The appellant appealed the reassessment of its 2016 taxation year and the assessment of its 2017 taxation year, which denied claims for scientific research and experimental development (SR&ED) expenditures and investment tax credits.
The Tax Court of Canada applied the five-factor test from Northwest Hydraulic to evaluate eight mold-making projects.
The Court found that the appellant's work involved routine trial and error rather than addressing technological uncertainties through the scientific method.
The appeal was dismissed with costs.
