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Archive for the Technical Eligibility Category

Trial And Error: Separating SR&ED From Blind Approaches (Pt. 1 of 2)

At varying points in history, progress has been made through trial and error. Characterized either by repeated attempts in order to reach an identifiable milestone, or secondary and tertiary failures culminating in eventual abandonment of the question under scrutiny in lieu of an unrelated “eureka” […]

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SR&ED Technical Narratives: The Truth About Word Limits

SR&ED Technical Narratives: The Truth About Word Limits

Part 2 — Project Information of the T661(13) form contains a “technical narrative” portion, which serves as a blueprint of the Scientific Research and Experimental Development (SR&ED) work performed by the claimant(s). This narrative is an extremely important section of a SR&ED claim; it must succinctly summarize months of SR&ED […]

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A Guide to Supporting Technical Aspects of a SR&ED Claim (revised 2012)

A Guide to Supporting Technical Aspects of a SR&ED Claim (revised 2012)

  On April 10, 2012 the Canada Revenue Agency published a revised version of a guide initially created to assist claimants to identify the appropriate supporting documentation for their SR&ED claim from a technical standpoint. As such, this guide presents various methods that can be […]

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SR&ED Policy Review Project – Final Policy Documents Released

SR&ED Policy Review Project – Final Policy Documents Released

At long last, the release of  Phase 6 final  policy document is completed. Here are the newly updated SR&ED policy documents, ready for your review.  As a result of the consiladated public consultation conducted by the CRA from 2010-2012, the  updated SR&ED policy review was released […]

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SR&ED – Project Eligibility in Plain Language

SR&ED – Project Eligibility in Plain Language

  Determining eligibility is one of the most difficult parts of the SR&ED process, especially when deciding which projects could be eligible for SR&ED and which would be considered to be ‘routine development’.  This week, we’ve discussed some questions you can ask yourself in order to […]

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