Andre Lamy Medicine Professional Corp. V Canada

Docket: 2017-2714(IT)G


Andre Lamy Medicine Professional Corporation (ALMP) claimed SR&ED tax credits for the 2013 and 2014 tax years regarding medical research. The credits amounted to approximately $94, 000 and $107, 000 respectively. At the time, Dr. Lamy was director, president, and secretary/treasurer of ALMP. Dr. Lamy is a practicing cardiac surgeon. The case was brought to the Tax Court as there was doubt as to whether the company had truly conducted SR&ED or if the research was conducted in Dr. Lamy’s personal capacity. 

Court’s Decision

Dr. Lamy kept thorough records of his time spent towards his research, which was done for ALMP. He further tracked all projects, noting processes of experimentation, technical uncertainties faced, and detailed progress throughout. As the sole employee of ALMP, it stands to reason that any work done by ALMP would be performed by Dr. Lamy.

Following a review of the evidence, the court sides with Dr. Lamy and ALMP. The credit was confirmed as qualified as well as financially correct. 


Following this case, the legislation pertaining to medical research done by individuals was clarified. The CRA expanded their definitions to affirm that a medical professional corporation (MPC) functions the same whether it has a single medical professional employee or multiple. As such, as long as the employee does not violate any contractual obligations to the MPC and tracks their hours appropriately, they are completing R&D work under the MPC and not as an individual. As such, they qualify for the SR&ED tax credits.

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