Characteristics of an SR&ED Project

 

Non-SR&ED	SR&ED
Predictable or unexplored outcome	Unknown outcome with absolute risk of technological failure if solution not found.
Troubleshooting, trial & error, optimization of known parameters	Experimental
Known concepts	New concepts
Accesses existing knowledge/abilities	Creates new knowledge/abilities
Solves typical/routine problems	Solves unusual problems
Uses existing knowledge	Seeks new knowledge