The appellant appealed the Minister's disallowance of its 2014 SR&ED claim for qualified expenditures regarding two software development projects.
The Tax Court of Canada allowed the appeal in part, finding that the MTCLM project involved technological uncertainty and constituted experimental development, while the SCADACOM-5 project relied on routine engineering and did not qualify.
The Court allowed $495,136 in qualified expenditures for the MTCLM project.
