Highweb & Page Group Inc. – June 8, 2015

The TCC ruling set out in Highweb & Page Group Inc. vs. The Queen could lead to a serious reduction in what can be claimed for software development. The CATA alliance has a great article on the importance of this ruling: “TCC Sets New Bar for SR&ED Supporting Documentation: Advocacy Alert“

“…To paraphrase Justice Bocock’s writing at item [23]: although it may well be that some incremental technological uncertainty and technological advancement occurred, there was “manifest disregard and non-compliance with the essential and well-known procedural requirements of the scientific method and its fundamental requirement for detailed and current recordkeeping in order to document the technological uncertainty, the hypotheses, the experiments, the results, and achievements…”