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..

START Scientific or technological uncertainties are identified END Advancement has been achieved and uncertainty has been resolved or Advancement was attempted but uncertainty could not be resolved

Meeting Notes Photos of Whiteboard Notes Literature Review Protocol Experimental Design Raw Data Photos with a Date Notebooks or Lab Notes Analysis Results Progress Reports or Final Reports Other Supporting Evidence

Relating SR&ED to Form T661 Line 242 What scientific or technological uncertainties did you attempt to overcome? Line 244 What work did you perform in the tax year to overcome the scientific or technological uncertainties described in line 242? Line 246 What scientific or technological advancements did you achieve or attempt to achieve as a result of the work in line 244? Form T661 https://www.c..

Trouble-shooting, debugging and fine-tuning Trial and error without an experimental plan Using or integrating third-party software such as APIs, GUI builders, or report generation tools Business App customization including GUI customization Data generation Porting software Format translations and interface optimization Performance optimization Commissioning-type tasks are performed when a produc..

Market research or sales promotion Market research, advertising, and sales promotion primarily aimed at marketing or selling products or services are not eligible for SR&ED. Quality control of materials, devices, products or processes Quality control or quality assurance activities that focus on maintaining the quality or consistency of existing products or processes without seeking technologica..