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ABOUT SR&ED

Eligibility

The first step in preparing an SR&ED claim is identifying qualifying work.  While most people have a general understanding of the meaning of Research and Development, the Canada Revenue Agency uses a more restrictive definition in defining what qualifies as Scientific Research and Experimental Development.  To be eligible for tax credits the work must be carried out for the purpose of achieving a technological advancement in a field of Science or Technology.  Generally, this involves identification of a technological uncertainty ( i.e. an unknown that can’t be resolved with your existing knowledge base), the formulation of an experimental plan for removing the uncertainty, and the conducting of the required experimental trials.  It is important to recognize the uncertainty and document the experimental work early on in a project to ensure SR&ED eligibility.  The full scope of what does and does not qualify for SR&ED is a nuanced subject beyond the scope of this webpage.  Please use our contact form and we will gladly answer any additional questions you may have about project eligibility.