At First Canadian SR&ED Consultants Inc. we are troubled by the concept of “assessing eligibility” which pervades our industry, and shifts the emphasis towards achieving a credit for work that accidentally resembles SR&ED. In the past, the government was quite likely to allow a claim not meeting the three fundamental criteria, because they put emphasis on the “incentive” aspect of the program.
Nowadays, the government is much more likely to reject a claim if there is not sufficient evidence a claim was carried out with the three fundamentals in mind. Technological Uncertainty, Technological Knowledge gain, and Systematic process. These things are easy, but they don’t happen by accident.
The government also wants generally to get value for money. Your work is best represented when it presented as a well planned execution of specific steps, using specific and qualified staff, and following specific best practices. A claim cannot simply be put forward as the achievement of a new product or an improved process, those are achievements, but they don’t embody the required proof.