In 2019, there were sixteen legal rulings that dealt with scientific research and experimental development (SR&ED). In this post we will do an analysis of the legal rulings and how lessons learned from others can help you with your future SR&ED claims. Out of sixteen rulings, only five were successful Read more…
One question we have received from clients is, “Does my technical narrative for my SR&ED claim count as public disclosure for patents?” The short answer is no, it does not! In this post, we will explain why it does not count as public disclosure. Scientific research and experimental development (SR&ED) Read more…
Quality Control and Routine Testing are excluded from SR&ED claims because work of this nature does not result in technological advancements. The Eligibility of Work for SR&ED Investment Tax Credits Policy1, lists some exclusions for SR&ED claims. Quality control and routine testing are among those excluded items. This blog post Read more…
COVID-19 has impacted processing SR&ED claims at the Canada Revenue Agency (CRA), but today SR&ED filers received great news! The CRA announced on their website that: The Scientific Research and Experimental Development (SR&ED) Program is returning to normal activities. We are starting to contact claimants by phone to advance reviews Read more…
What is a “specified employee” in SR&ED, and how does the understanding of this term impact an SR&ED claim? Small businesses account for just under 98 percent of all firms in Canada,1 and a 2005 survey by Canadian Advanced Technology Alliance (CATA) revealed that 69% of its respondents belonged to Read more…