The Eligibility Criteria for the SR&ED Program, you must:

• Increase Technological Advancement in your company  
• Overcame Technological Uncertainties  
• Have Technological Content/Systematic Investigation      

All 3 items MUST be demonstrated for each SR&ED project/activity.    

Technological Advancements: Attempted to EXCEED existing knowledge benchmark (do not need to succeed) in your company.

• Identify the level of current knowledge in your company (i.e. current shelf life of product - 10 days)  
• Identify the level of desired level of knowledge (i.e. shelf life of product - 30 days)  

Technological Uncertainties: Must be no guarantee of success at the start of the project/activity.

• Key technical knowledge to achieve Technical Advancement not know or not available to your company  
• Not available in the public domain  
• Must be solved by trial and error method
• Series of failures  
• Gradual progress towards goal

Technological Content/Systematic Investigation:

• Define objective  
• Define success criteria  
• Conduct experiments
• Collect data  
• Style change  
• Use results to refine ideas/approaches