The 5 Questions For SR&ED – Intent and Evolution
From 2015 to 2021 the five questions appeared in the Eligibility of Work for SR&ED Investment Tax Credits Policy. In
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Technical Eligibility
Are the Five Questions still the SR&ED standard?
On May 3, 2022, the Federal Court of Appeal ruled on a scientific research and experimental development (SR&ED) related case,
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Technological Advancement: The Core of SR&ED
How much of an “advancement” does the SR&ED need to have to be considered a “technological advancement” in SR&ED? The
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SR&ED During a Production Run
We are often asked by clients, “Can you make a scientific research and experimental development (SR&ED) claim if you end
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Plan, Do, Check, Act (PDCA) and SR&ED
Many software companies follow the format for the Plan, Do, Check, Act (PDCA). Unfortunately, this alone does not satisfy the
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