Many software companies follow the format for the Plan, Do, Check, Act (PDCA). Unfortunately, this alone does not satisfy the definition of the scientific method. This article looks at PDCA and how a recent ruling was impacted by following this cycle. On July 7, 2020, the Tax Court of Canada Read more…
When preparing an SR&ED claim for a project, it is generally advisable to start by putting every detail of the project to paper. This shows the entire scope of your process and makes it easier for the reviewer to understand the work performed. However, once the details have been established, Read more…
The technical narrative section of an SR&ED claim is the most important part. This shows the entire scope of your development and experimentation process. Technical narratives may take some time, however, crafting them well will make it easier for you to refine to the most important details, experimental analysis, uncertainties, Read more…
One of the recent legal rulings related to SR&ED was Béton Mobile du Québec Inc. c. La Reine (2020). We were invited to present our thoughts at the recent SR&ED Stakeholders meeting. In this post, we will summarize our presentation of the BMQ case, a detailed analysis, and concrete lessons Read more…
The development of software is the subject of considerable debate at the CRA and, more generally, there is confusion about what does and does not qualify for SR&ED within this area. This post will delve deeper into software development in SR&ED. When applying for SRED tax credits the applicant must Read more…