Successfully Building a SRED Claim

I have been through many SRED reviews with CRA over the years, and I have observed what makes a claim strong and what makes it weak. It is MUCH better to keep SRED in mind right from the early stages of a project and to document things accordingly.

At https://gordon-feil-sred.blogspot.com/2019/01/building-your-sr-claim.html, I summarize what CRA usually seems to me to want.

God's Limitations

Classical attributes of God are omnipotence, omnipresence, and omniscience. Some have rightly wondered how anything possessing those traits can have being. I mean, to be able to do anything and to be able to know everything and to be everywhere at once would make such an entity a nonentity because it would be in all and through all forever. It would be everything and not a distinct entity. 

Some believe that God has limitations, while others suggest that such a theory is making God in man's own image. Limitations bring suffering. The person who thinks that God suffers through sorrow or anger or any such separating emotions, must necessarily hold that God has limitations. 

It does seem to me that there is a compromise scenario in which God has the omnis but also limitations, each in their context. If our universe is indeed the hologram that some physicists believe it is, then it is quite understandable how there could be a programmer that would have the complete run of it at all times. In the context of the universe, he would be omniscient and omnipresent and omnipotent. In his own reality though, he would have limitations and be a distinct being.

SRED: Systematic Uncertainty

One of the most frequent faults CRA’s SR&ED reviewers find in a claim during an on-site review is that the project contained technical uncertainties rather than technological uncertainties. The difference has to do with whether the uncertainty is an obstacle that can be resolved by technology (knowledge) that is at the taxpayer’s disposal. I have frequently been in reviews where the RTA has insisted that the project’s advancement was simply achieved by merging together already existing technologies, not acknowledging that the integration of technologies that had been used in other contexts involved uncertainty over how to make them work successfully together in the current project. Yet, often systematic uncertainty arises, and it is not clear how to get technological components to do what the claimant needs them to do when they are interacting together, with the result that systematic investigation of the problem is used to develop experiments to resolve the uncertainties. I don’t doubt that according to the law, SR&ED is being done in such cases, but it does not always seem easy for an RTA to get it.

Blood Moon

It is variously called "super blood wolf moon" and "super wolf blood moon", but either way it sounds more formidable than it is, and shines on Victoria as I type.
 

The Bigger They Are The Harder They Fall?

I saw this chart recently in an email from The Daily Reckoning and it appears they got it from gurufocus.com. The chart expresses U.S. stock market capitalization (the product of the shares outstanding and the market price of those shares) as a percentage of U.S. GDP. You can see what happened the last time the 150% ratio was achieved. That was the 83% decline is the NASDAQ index.

Getting Along With Your Wife

Sometimes a man has a hard time understanding how to get along with his wife. Often it is because he has not learned the rules:

The FEMALE always makes the rules

The rules are subject to change at any time without notice

No MALE can possibly know all the rules

If the FEMALE suspects the MALE knows all the rules, she must immediately change some of them

The FEMALE is never wrong

IF the FEMALE is wrong (this is hypothetical), it is because of a flagrant misunderstanding which was the direct result of something the MALE did or said.

If the previous rule is triggered, the MALE must quickly apologize for creating the misunderstanding

The FEMALE can change her mind at any time

The MALE must never change his mind without consent from the FEMALE

The FEMALE has every right to be angry or upset at any time

The MALE must remain calm at all times……except when the FEMALE wants him to be angry or upset

The FEMALE must not let the MALE know whether she wants him to be angry or upset

If the FEMALE has PMS, all rules are null and void