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Two R&D categories exist; they are Scientific Research (SR) and Experimental Development (ED). The R&D pursuit must seek to advance, in the case of SR, the companies understanding of scientific relations or, in the case of ED, advance the state of technology. Such work must be conducted by means of a systematic investigation or search carried out through experiment or analysis to resolve either a scientific or technological uncertainty. To qualify for the SR&ED program, the R&D activities must be carried out be qualified personnel and performed in Canada by a Canadian company.
R&D work that qualifies for investment tax credits includes:
In the case of Scientific Research the work can be either applied or basic where:
When the work is commensurate with, and directly supports, the eligible Scientific Research or Experimental Development project then the following support work qualifies:
The following activities are not eligible for benefits under the SR&ED program: