CRA publishes granular illustrations of what constitutes SR&ED

Ten draft examples published by CRA on the application of its SR&ED Investment Tax Credits Policy include illustrations of the distinctions between: solving technical problems and resolving technological uncertainty; mere cost-cutting and doing so through resolution of technological uncertainty; trial-and-error techniques and systematic research; and new products and technological innovation.

In addition to the question of what is scientific research and experimental development, the examples address the distinction between eligible support work and excluded work, and carving out SR&ED from a larger company project.

Scott Armstrong.  Summary of 18 September 2013 Draft examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy under s. 248(1) - scientific research & experimental development.