This article is by Bruce Madole who kindly agreed to provide some interesting materials related to SR&ED.
about any book or guide on Canada’s Scientific Research &
Experimental Development (SR&ED) Program will include references to
SR&ED-related court cases, if not an entire section. Does anybody
read them? Really?
Of course we do. Probably, most SR&ED practitioners spend some
time studying court cases. (I make a personal hobby of it, including the
analysis and classifications of the assorted causes for ending up
before the courts, but that’s just me.) It might even be inescapable
that we do so: legal precedents and judgments augment the law or change
the law, or however you might choose to phrase it — I’m not a lawyer –
in ways that have more force and lasting influence than any CRA guidance
document or bulletin. SR&ED court cases change the world we work
in, and the rules that we work by. So, a careful consultant pays
attention to such things.
The big question is: does anybody else really notice or care? Should they?
How do we actually use the information gained in studying cases?
Does it change the advice we give our clients? Does it change the
CRA’s behavior or official interpretations? Has it changed their
practical approach to the review of claims or their treatment of
To be continued...
Other articles by Bruce Madole in SRED Unlimited blog
Dealing with technology? You might be eligible for government funding
SR&ED (Scientific Research & Experimental Development) is an incentive program by the Canadian government that refunds companies involved in Research and Development (R&D). (See the information about the program on the CRA website.) Canadian companies that spend money on creating or modifying products or processes through experimenting are eligible for SR&ED. Any company that deals with technology (software and hardware development, machinery, printing etc.) may qualify. If you created an entirely new industrial process or improved an existing one, if you took a database driver and rewrote it so its performance doubled, if you came up with a fuzzy logic algorithm to facilitate scheduling - all of this may be eligible. Innovation, uncertainties you overcame, and technological advancement are the criteria for eligibility. Even failed experiments may qualify. Non-Canadian owned companies also qualify, if they pay salary in Canada.
The SR&ED program is available to companies involved in Research and Development (R&D). Eligible expenditures include your time, employee and subcontractors labour, materials and equipment. SR&ED money is given as a refund for work already done.Read more about SRED