SR&ED Eligible Support Work
2023. 10. 4. 00:07ㆍSR&ED
- Engineering
- Design
- Operations research
- Mathematical analysis
- Computer programming
- Data collection
- Testing
- Psychological research
Work with respect to the eight categories listed above does not constitute SR&ED on its own. However, if it is commensurate with the needs and directly in support of basic research, applied research, or experimental development work undertaken in Canada, it falls within the meaning of SR&ED.
Quality Control and Routine Testing are excluded from SR&ED claims because work of this nature does not result in technological advancements.
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