Not every R&D activity qualifies for SR&ED. In this short video, Lauren walks through the four types of work the program recognizes, with examples from the tech sector.
The four types of eligible work
- Basic research: work that advances scientific knowledge without a specific application in mind, such as exploring new computational theories or algorithms with no immediate commercial use.
- Applied research: work that advances scientific knowledge with a specific application in view, such as researching how to improve a machine learning model to enhance speech recognition in your app.
- Experimental development: work that generates new technological knowledge to improve products, processes or materials, such as developing a software platform that improves data encryption beyond what’s currently available.
- Support work: work like product testing and data analysis, as long as it’s directly related to, and required for, one of the three types above.
