Date: 19991203
Docket: 98-678-IT-I
BETWEEN:
J.P. HAYNES AND ASSOCIATES INC.,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
Reasons for Judgment
Taylor, D.J.T.C.C.
[1] The only issue in this appeal which was litigated, was whether the Appellant was entitled to an allowance of $10,707.00 denied by the Respondent under the Scientific Research and Experimental Development ("SR & ED") clause of the Income Tax Act (the "Act"). All the other issues raised in the Notice of Appeal were withdrawn.
[2] In my view no evidence or testimony was provided at the trial which would serve to obviate the position of the Respondent in the Reply to Notice of Appeal – "the Appellant was not entitled to claim refundable Investment Tax Credits (I.T.C.) in excess of the amounts allowed by the Minister in accordance with subsections 127.1(1) and 127.1(2) of the Act".
[3] As a result of certain statements made on behalf of the Appellant, at the trial, an opportunity was provided by the Court to submit anything further which could be agreed to in advance by the Respondent in order to prove its case. Nothing was submitted.
[4] The appeal is dismissed.
Signed at Ottawa, Canada, this 3rd day of December 1999.
"D.E. Taylor"
D.J.T.C.C.