SR&ED Cases

The Northwest Hydraulics case in 1998 set the new standards for eligibilty and resulted in the introduction of the 5 Questions….

 Very few SR&ED cases set a precedent, since the facts differ in each. This case is the exception to the rule. Note that cases provide interesting insights, but unless a claim is unusually large, the battle is usually already lost if you don’t make it out of the initial review (aka “audit”) process.