SR&ED Article - An experiment is “deliberate observation under conditions deliberately arranged by the observer” (Stebbing, 1961 p.302).

SR&ED Article - The simple answer to this question is no. Not all experimental development activities are SR&ED eligible.

SR&ED Article - The growth in the Canadian Gross Domestic Product (GDP) per capita has been virtually unchanged compared to the United States since 2000. However, decomposing Canada’s GDP into its labour productivity and labour utilization components tells another...

SR&ED Article - In 1963, the Organization for Economic Co-operation and Development (OECD) convened a meeting of national experts on R&D...

SR&ED Article - Forensic observation is a necessary precursor to experimental development. It assists in the formation of an abstract model that describes a 'technological cause' and 'effect' system and a hypothesis we wish to investigate...

SR&ED Article - Within the Canadian income tax regulations, sub section 2900(1) provides insight into the difference between scientific research and experimental development also referred to as SR&ED or SRED for short....

SR&ED Article - In those circumstances where technical uncertainty is present and experimental development is required, I often see two approaches to experimentation. The first approach is referred to as the "One-Factor-At-A-Time" or "OFAT" approach and the other is a Statistically Designed Experiment or "DOE". The DOE is...