LES ABEILLES SERVICE DE CONDITIONNEMENT INC., et SA MAJESTÉ LA REINE,

JUDGEMENT

In accordance with the reasons for judgment attached hereto, the appeal of the reassessment established under the Income Tax Act for the 2009 tax year is allowed, with costs, and the matter is referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that projects 2007-01, 2007-02, 2009-01, and 2009-021 constitute experimental development within the meaning of the Act...

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FORMADRAIN INC. ., et SA MAJESTÉ LA REINE