Why does the SR&ED eligibility criteria use the term “Technological” instead of “Technical” when they are describing the objective, advancement and uncertainty aspects of the SR&ED claim?
CRA is trying to convey that activities which can be fairly easily resolved through the application of existing technology, knowledge, or processes in a straight forward fashion usually do not contain sufficient technological risk to qualify as SR&ED projects by themselves, although they can be claimed as eligible supporting activities if necessary as part of the larger eligible SR&ED project. There have to exist significant limitations, knowledge gaps, constraints, etc. that require the claimant to undertake a process of research, experimentation, testing, analysis and redesign to attempt to overcome the problems. Basically there has to be some item(s) of technological uncertainty & risk that requires the claimant to undertake activities to try to resolve the uncertainties.