An uncontested civil trial assessed damages for breach of a contingency-fee contract related to the preparation of scientific research and experimental development (SR & ED) tax credit claims.
The defendant corporation failed to cooperate with the plaintiff consultant and was noted in default.
The court accepted evidence that the plaintiff would likely have secured tax credits for the 2011 fiscal period and awarded damages representing the lost contingency fee.
However, the court declined to award damages for the 2012 and 2013 fiscal periods because there was no evidence of qualifying projects or likely tax credits, rendering such claims speculative.
Judgment was granted for the calculated lost fee for 2011 plus interest and costs.
