NORTHWEST HYDRAULIC CONSULTANTS LTD., appelante, et SA MAJESTÉ LA REINE,intimée.
Judge Bowman, T.C.C.
[1] This is an appeal against an assessment for the 1994 tax year. The notice of appeal and the reply raise a number of issues, but counsel for the parties have effectively eliminated all issues except one crucial question, namely whether the work performed on five engineering projects that counsel have chosen as representative constitutes scientific research and experimental development activities ("SR&ED") within the meaning of section 37 of the Income Tax Act (the "Act") and Part XXIX of the Regulations.
