SR & ED TAX COURT

Has your SR&ED claim been denied and you don't know what to do? Bond Consulting can help.

Believe it or not, you could have a better chance of approval with the Tax Court of Canada over CRA audit or CRA appeals.

After you have filed your Notice of Objection, you can wait for a verdict that can take as long as 2 years, or wait only 90 days and then file directly with the Courts.

You can file as Informal Procedure if you don't mind the $25,000 fiscal year limit.  If your denial is substantially above this amount, you will want to consider General Procedure.  The Informal Procedure is still court with a real tax court judge, but you don't have to go through the arduous, and potentially expensive discoveries process.

Whether Informal or General Procedure, you will find the following advantages in Tax Court.

  • The Judge looks at your case based upon the “balance of probabilities” which is a much lower bar than CRA uses during audit or appeals.  
  • The Judge is not a technologist and takes a common sense approach to eligibility.
  • The Judge will be familiar with the “the spirit of the legislation”, that is, SR&ED is as an incentive program, whereas CRA often administers SR&ED as a compliance program.
  • The Judge will be interested in comparing your work to that which was known in the public domain.
  • You can call expert witnesses to testify.  
  • A judge looks at evidence in a subjective manner – was the evidence provided reasonable enough and consistent enough in order to satisfy the judge.
  • The Judge will consider whether the claimant is credible?

 Bond Consulting has partnered up with Barrett Tax Law to provide the best possible representation of your case.  Bond Consulting provides the policy expertise and Barrett ensures expert navigation of the court and litigation system.

Bond starts off by assessing your chances of success.  As always, Bond will not lead you down a futile path when your chances to prevail are slim. If we find that your case has merit, we will provide you with a fair proposal, and we will explain the whole process to you.

 

 

 

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