We have been examining the 5 questions for which CRA
requires a Yes answer for a project to be determined as SR&ED. Our last
post on this is at http://gordon-feil-sred.blogspot.ca/2017/01/question-3-continued.html.
The next question is whether the way the project was
done was for the purpose of achieving a scientific or technological
advancement. A product or process is sometimes improved without there being a
gain in understanding the underlying principles. This is not SR&ED. For
there to be SR&ED, there has to be an increase in knowing why and how
something works OR doesn’t work. The issue is whether the applicant’s scientific
or technological knowledge base has increased by doing the project.
No comments :
Post a Comment