SR&ED requires facing scientific or technological uncertainty. The uncertainty could not be solved using standard practice or knowledge already available to practitioners in the field. If a professional could have resolved the problem using existing techniques, it’s routine and therefore not applicable to SR&ED.
Here are a few examples of what doesn’t qualify and why:
A marketing agency that ran A/B tests to optimize their ad copy.
An ad copy is not a technological uncertainty. This component is crucial to SR&ED criteria.
A retailer who hired a developer to build a standard e-commerce site using Shopify.
This case applies known tools or knowledge – not an uncertainty. Publicly available information shows how to run a website successfully.
A consultancy that improved its internal project management process.
Research and development must address a technological uncertainty, not a business process improvement.
A company that outsourced all its R&D to an American firm.
All research and development must be conducted in Canada.
Anyone who filed more than 18 months after the end of their tax year.
With no exceptions, these claims are always denied. Make sure you file efficiently to maximize your benefit year on year.
Using an experienced group of experts like ours at Carnegie Capital Group, you can significantly increase your claim’s chances of success.
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Contact us today to check if you qualify — info@carnegiecapitalgroup.com
