The SR&ED program is administered by the Canada Revenue Agency (CRA) through legislation contained within the Income Tax Act. We have found that often the most appreciated aspect of our services is our ability to provide clear and concise explanations on how the SR&ED program works,

There are three main general activities of SR&ED that can be claimed in Canada:

Basic Research
Work undertaken without a specific practical application in mind.

Applied Research
Work undertaken with a specific practical application in mind.

Experimental Development
Work undertaken to achieve a technological advancement of some sort that could result in a new or improved material, product, process or device. The result does not have to be revolutionary or extremely radical, as incremental improvements are also eligible.

Experimental Development accounts for over 95% of all SR&ED claims submitted by businesses.

Eligibility Criteria:

In determining whether the nature of the work performed is eligible, all of the following criteria must be present in any project:

1. The work results in an outcome or information that produces Scientific or Technological Advancement.
2. In achieving the advancement one or more Scientific or Technological Uncertainties must have been identified and worked on.
3. There must be Scientific or Technological Content or Process in the R&D work undertaken during the project.

Major types of technology within various industrial sectors that is often associated with eligible SR&ED activities includes, but is not limited to such areas as:
* Mechanical engineering or mechanical design;
* Materials capability enhancement or substitution (using unconventional materials to meet increased mechanical demands or reduce cost, weight, etc.);
* Electrical and electronics engineering, and electrical and electronics design; and
* Software engineering and design.