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Nathan & Segal
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SR&ED Project Eligibility

For project(s) to be eligible for the Scientific research and experimental development (SR&ED) program:

  1. Clearly establish one or more scientific or technological uncertainties.

    These are uncertainties that could not be resolved by generally available scientific or technological knowledge or experience

    "Scientific or technological uncertainty means whether a given result or objective can be achieved or how to achieve it, is not known or determined on the basis of generally available scientific or technological knowledge or experience. This definition encompasses the definition of scientific uncertainty, technological uncertainty and technological obstacle. The only difference is that scientific uncertainty relates to science whereas technological uncertainty and technological obstacle relate to technology."[1]

  2. Formulate hypotheses specifically aimed at reducing or eliminating these uncertainties.

    "A hypotheses is an idea, consistent with known facts, that serves as a starting point for further investigation to prove or disprove that idea."[1]

  3. Have an overall approach consistent with a systematic investigation or search. This includes formulating and testing the hypotheses by means of experiment or analysis

    "The systematic investigation or search called for in the definition of SR&ED is an approach that includes defining a problem, advancing a hypothesis towards resolving that problem, planning and testing the hypothesis by experiment or analysis and developing logical conclusions based on the results."[1]

  4. Have an overall approach that is based around the purpose of achieving a scientific or a technological advancement

    "Scientific or technological advancement is the generation of information or the discovery of knowledge that advances the understanding of scientific relations or technology. This definition encompasses the definition of scientific advancement, advancement of scientific knowledge and technological advancement. The only difference is that scientific advancement and advancement of scientific knowledge relate to science whereas technological advancement related to technology."[1]

  5. Keep a record of the hypotheses tested and the results kept as the work progresses.

[1](Retrieved from the SR&ED Glossary, July 15, 2015) - SR&ED Glossary - Canada.ca