To satisfy the definition of SR&ED, the project must meet 3 basic criteria:

1) There must be scientific or technological advancement sought.
2) There must be scientific or technological uncertainty.
3) The work must be undertaken in a systematic manner
     following an experimental process.

Note: There is no requirement to succeed.
          To qualify for SR&ED requires a process, not results.

Many companies carry out continuous improvements to their existing product offerings. As well your production facility methods may be continually being improved. Often such activities qualify for SR&ED.

• Last year Canada’s SR&ED refunds and tax credits totaled over $3 billion.

• It is estimated that for every one dollar of SR&ED claimed there is one dollar left unclaimed.