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Technical AdvancementThe advancement does not necessarily have to be in the context of the universe or your industry. It can often be an advance to your company as long as the information to make the advance is not readily available. The technical advance can involve combining two existing technologies to create a slightly different technology. |
Technical UncertaintyThere also must be a reasonable amount of uncertainty from a technical standpoint, however, Revenue Canada does not expect that every project must be mission impossible! |
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Examples of work that could qualify for SR&ED tax credits includes: devices, products or processes, or improve existing ones; and programmng, data collection, testing or psychological research, but only if the work is commensurate with; and directly supports, the eligible experimental development, or applied or basic research. |
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