{"id":281567,"date":"2023-03-07T09:01:00","date_gmt":"2023-03-07T14:01:00","guid":{"rendered":"https:\/\/www.mentorworks.ca\/non-classifiee\/buhler-versatile-inc-vs-the-king-sred-eligibility\/"},"modified":"2025-01-10T13:35:43","modified_gmt":"2025-01-10T18:35:43","slug":"buhler-versatile-inc-vs-the-king-sred-eligibility","status":"publish","type":"post","link":"https:\/\/funding.ryan.com\/fr\/actualite\/government-funding\/buhler-versatile-inc-vs-the-king-sred-eligibility\/","title":{"rendered":"Buhler Versatile Inc vs Sa Majest\u00e9 le Roi : Une nouvelle d\u00e9cision de justice \u00e9largit l’\u00e9ligibilit\u00e9 \u00e0 la RS&DE"},"content":{"rendered":"\n

Le programme actuel de cr\u00e9dit d’imp\u00f4t pour la recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&DE)<\/strong><\/a> a \u00e9t\u00e9 cr\u00e9\u00e9 par la Loi de l’imp\u00f4t sur le revenu (LIR) en 1986 afin d’inciter les entreprises canadiennes \u00e0 mener des projets de recherche et de d\u00e9veloppement au Canada. Le programme de RS&DE est administr\u00e9 par le paragraphe 248(1) de la LIR et, \u00e0 l’occasion, la Cour canadienne de l’imp\u00f4t rend des d\u00e9cisions sur des questions cl\u00e9s afin de clarifier les crit\u00e8res d’admissibilit\u00e9.  <\/a><\/p>\n\n\n\n

Il y a incertitude technologique lorsqu’une entreprise n’a pas le savoir-faire, les capacit\u00e9s ou la technologie actuelle pour atteindre ses objectifs techniques. Lorsqu’une entreprise admissible pr\u00e9pare des demandes de RS&DE, il est essentiel que son projet fasse l’objet d’une demande au plus haut niveau, en particulier en pr\u00e9sence d’incertitudes technologiques et de syst\u00e8mes complexes<\/strong><\/a>.  <\/p>\n\n\n\n

R\u00e9cemment, la Cour canadienne de l’imp\u00f4t<\/em> a rendu sa d\u00e9cision dans l’affaire Buhler Versatile Inc. c. Sa Majest\u00e9 le Roi (2023 TCC 18)<\/em>, et le juge Wong a fourni des implications positives pour l’incertitude du syst\u00e8me technologique que les demandeurs devraient prendre en compte lorsqu’ils pr\u00e9parent des demandes de RS&DE.<\/p>\n\n\n\n

Incertitude du syst\u00e8me de cr\u00e9dit d’imp\u00f4t \u00e0 la RS&DE : Buhler Versatile Inc. c. Sa Majest\u00e9 le Roi – Aper\u00e7u de la d\u00e9cision de la Cour  <\/strong><\/h2>\n\n\n\n

L’affaire Buhler Versatile Inc. c. Sa Majest\u00e9 le Roi a permis de d\u00e9gager quelques enseignements sur l’incertitude technologique et syst\u00e9mique :<\/p>\n\n\n\n

    \n
  1. Bien qu’une incertitude technologique doive \u00eatre identifi\u00e9e d\u00e8s le d\u00e9part, l’identification de nouvelles incertitudes technologiques en cours de route et l’utilisation de la m\u00e9thode scientifique (y compris l’intuition, la cr\u00e9ativit\u00e9 et parfois le g\u00e9nie) pour les d\u00e9couvrir, les reconna\u00eetre et les r\u00e9soudre font partie int\u00e9grante de la RS&DE.<\/li>\n\n\n\n
  2. Nous sommes d’avis que l’incertitude technologique dans ce cas de RS&DE correspond tout \u00e0 fait \u00e0 la description d’une incertitude syst\u00e9mique. En d’autres termes, l’int\u00e9gration de combinaisons non triviales de technologies et de principes \u00e9tablis (bien connus) comportait un \u00e9l\u00e9ment majeur d’incertitude technologique. Lorsque toutes les parties individuelles ont \u00e9t\u00e9 combin\u00e9es, leurs incertitudes individuelles ont \u00e9t\u00e9 fusionn\u00e9es en une incertitude du syst\u00e8me et l’incertitude du syst\u00e8me \u00e9tait le tracteur entier.<\/li>\n\n\n\n
  3. Il ne savait pas toujours si une th\u00e9orie sp\u00e9cifique permettrait de r\u00e9soudre avec succ\u00e8s un probl\u00e8me particulier, mais il savait toujours pourquoi il testait cette th\u00e9orie. L’incertitude technologique \u00e9tant une incertitude syst\u00e9mique (c’est-\u00e0-dire une fusion d’incertitudes individuelles) dans ce cas, les diff\u00e9rentes hypoth\u00e8ses formul\u00e9es devraient logiquement varier en ampleur et en importance relative pour l’ensemble du syst\u00e8me.  <\/li>\n\n\n\n
  4. Bien que les techniques et les m\u00e9thodes d’essai soient connues, la r\u00e9solution de cette incertitude syst\u00e9mique n’\u00e9tait pas raisonnablement pr\u00e9visible, comme le montre le nombre de directions prises par l’appelant dans ses efforts.  <\/li>\n<\/ol>\n\n\n\n

    Autres enseignements de cette affaire de RS&DE :<\/strong><\/h2>\n\n\n\n
      \n
    1. Les demandeurs admissibles devraient structurer leurs demandes de RS&DE au niveau le plus \u00e9lev\u00e9 afin de saisir l’admissibilit\u00e9 du projet et les d\u00e9penses connexes, qui peuvent comporter une incertitude syst\u00e9mique.  <\/li>\n\n\n\n
    2. La Cour n’a accord\u00e9 des d\u00e9penses admissibles que pour un seul des trois projets en cause, ce qui souligne l’importance de d\u00e9limiter et d’identifier clairement les d\u00e9penses pour chaque projet.<\/li>\n<\/ol>\n\n\n\n

      Pour en savoir plus sur le programme de cr\u00e9dit d’imp\u00f4t pour la RS&DE  <\/strong><\/h2>\n\n\n\n

      Si vous \u00eates int\u00e9ress\u00e9 par le programme de RS&DE, vous devez savoir comment d\u00e9terminer si vous \u00eates admissible \u00e0 la RS&DE<\/strong><\/a> et conna\u00eetre les diff\u00e9rents crit\u00e8res d’admissibilit\u00e9 provinciaux au programme de RS&DE<\/strong><\/a>.<\/p>\n\n\n\n

      Le programme de cr\u00e9dit d’imp\u00f4t pour la RS&DE<\/strong><\/a> fournit plus de 3 milliards de dollars en incitatifs fiscaux \u00e0 plus de 20 000 demandeurs chaque ann\u00e9e au Canada, car il s’agit de la plus importante source d’aide f\u00e9d\u00e9rale du pays qui encourage les projets de recherche et de d\u00e9veloppement men\u00e9s par les entreprises.  <\/p>\n\n\n\n

      \n

      Le gouvernement du Canada offre un large \u00e9ventail de programmes de cr\u00e9dits d’imp\u00f4t et de subventions pour la recherche et le d\u00e9veloppement. Bien que le programme de cr\u00e9dit d’imp\u00f4t le plus important soit la RS&DE, le programme de subvention le plus important est le Programme d’aide \u00e0 la recherche industrielle (PARI). Pour conna\u00eetre la diff\u00e9rence entre ces deux programmes et savoir si votre entreprise devrait pr\u00e9senter une demande pour chacun d’eux,<\/strong> t\u00e9l\u00e9chargez notre diaporama gratuit sur le PARI et la RS&DE<\/strong><\/a>.<\/strong><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

      La Cour canadienne de l’imp\u00f4t a rendu sa d\u00e9cision dans l’affaire Buhler Versatile Inc. contre Sa Majest\u00e9 le Roi, et la d\u00e9cision du juge Wong a eu des cons\u00e9quences positives sur l’incertitude du syst\u00e8me que les demandeurs doivent prendre en compte lorsqu’ils structurent une demande de 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