SR&ED Qualification Criteria

Eligibility requirements of the SR&ED program are purely technical, and deal with the technically innovative content of development work. Technical expertise must be demonstrated, as well as new knowledge over existing or similar technology. Identifying the technical documentation related to your project work is another issue, but it is also an important part of the SR&ED submission to Revenue Canada.

The technical qualification is the determining factor in SR&ED claims - it is the yes/no criteria. Qualifying expenses will determine the value of your tax credit or refund, but the technology acceptance will determine whether you get a claim accepted at all.

Preparing your Claim

We can advise you of all relevant issues in development work that are relevant to an SR&ED claim. We can also provide, on your behalf and cooperation of the client, all necessary documentation for the claim, if it is perceived that your firm has been engaged in qualifying activities.

Our engagements are confidential, and our expertise of both emerging technologies and the most current financial criteria of the program, allow us to work quickly and effectively to minimize the time taken on the part of the your personnel in providing the information for the necessary documentation.


Each project must be submitted to CRA with a Technical Narrative using templates provided by CRA. The conceptual description of the project according to expected CRA technical criteria is the key. Each project must be understood as experimental, and, the technical problems addressed, the description of work done during the fiscal year, and the anticipated technical objectives must be described in a coherent way that corresponds to the conceptual requirements of the SR&ED program.

  1. Our first step is to provide a technical evaluation to determine if the client has been engaged in any SR&ED during the fiscal year. In a conversation with the best spokesperson for technical work, we can quickly identify a shortlist of projects worth considering. These projects may not be the technology ”business” projects of the client. They may be projects within the overall technology development cycle. In any case, identifying a subset of SR&ED projects can done very quickly(1/2hr-1hr).
  2. The next step is to document the identified projects as SR&ED. There are two parts:
    1. Conceptual setup, which can again be addressed through an interview;
    2. Work Done, which is simply a chronological description of the project work through the fiscal year based on the conceptual setup what is SR&ED. CRA has word limits for the technical narrative in both cases which reduce writing time once the important SR&ED points are identified.
  3. Finally, it is necessary for the client to identify by name any relevant technical documentation for a Supporting Documents table, and also identified the project manage and technical people involved in the development work. This information is also included with the technical narrative.


We have prepared SR&ED technical submissions for several hundred (over 400) corporate clients since 1994. Many have been prepared for Canada's largest and smaller accounting firms, for a broad spectrum of engineering and software development.

Reference Client List :

  • Avenza Software Inc.
  • Cognos Inc.
  • SoftArc Inc.
  • Nexus Display Systems, Inc.
  • Caught-in- the-Web, Inc./Personus Inc.
  • Canadian Tire Inc.
  • MK Atkin & Associates, Inc.
  • Teleflex (Canada) Inc.
  • Media Synergy Inc./(aka Flonetworks)
  • Skyscape Communications Inc.
  • Rainbow Software Inc.
  • Raivac Inc.
  • Deloitte, Touche Chartered Accountants
  • Futureway (FCCI)
  • Visual Display Systems Inc
  • High-Sense Geophysics Inc.
  • Iwasan Consulting Inc.
  • KAM Biotechnologies
  • The Medipattern Corporation
  • Synchronized Systems Corporation
  • Rapidmind Inc
  • Mintz&Partners Chartered Accountants
  • Cellonex Inc.
  • Gypsum Technologies Inc
  • Grant, Thornton Chartered Accountants
  • Collins Barrow Chartered Accountants
  • Telcor Inc.
  • BIG (Guelph) Inc.
  • Emergex (Montreal)