2 total
SR&ED tax credits allowed; medical professional corporation, not the individual doctor, conducted the research.
The Appellant, a medical professional corporation, appealed the Minister's disallowance of scientific research and experimental development (SR&ED) tax credits for the 2013 and 2014 taxation years.
The Minister conceded that the research projects constituted SR&ED and that the claimed amounts were spent, but argued the research was conducted by Dr. Lamy in his personal capacity rather than by the Appellant.
The Tax Court of Canada allowed the appeal, finding that Dr. Lamy performed the research as an employee of the Appellant, as evidenced by his employment agreement and the fact that the Appellant paid his salary for the research work.
Tribunal allows warranty appeal, ordering Tarion to repair foundation drainage layers not installed to ground level.
The Appellant condominium corporation appealed a decision by Tarion Warranty Corporation disallowing a first-year warranty claim for foundation leaks.
The Appellant argued that the builder failed to install dampproofing and drainage layers to ground level, contrary to the Ontario Building Code.
Tarion and the builder argued the claim was invalid because it was originally characterized as a lack of 'waterproofing' and that the installation met the functional intent of the Code.
The Licence Appeal Tribunal allowed the appeal, finding that the defect was sufficiently identified within the warranty period and that terminating the materials below ground level violated the Code and caused leaks.
Tarion was ordered to ensure the necessary repairs are completed.
