Eligibility
The developmental cycle: the four questions that structure a claim.
Your work qualifies if you ran into a problem the available knowledge could not solve, and you worked your way out of it through structured trials.
Not sure? Walk us through your project over the phone in a few minutes and we will tell you right away whether it is worth going further.
The developmental cycle
- How were directions and new approaches conceptualized — group meeting, industry research? How many approaches were considered?
- Which approach was chosen, and why?
- What did you do: prototype, simulation, finite element analysis, something else?
- What were the results and conclusions? Go back to step 1 and repeat.
It is this loop, documented as you go, that separates SR&ED work from routine development.

From point A — the base level of your technology — to point B, the target level. What separates them are the barriers, constraints and uncertainties you overcome through successive iterations. That is precisely what SR&ED recognizes.