SR&ED Eligible Work
2023. 10. 3. 23:25ㆍSR&ED
Experimental development
Work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products or processes, including incremental improvements
More than 85% of SR&ED claims fall under experimental development
Applied research
Work undertaken for the advancement of scientific knowledge with a specific practical application in view
Basic research
Work undertaken for the advancement of scientific knowledge without a specific practical application in view
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