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AI and machine learning development is one of the most active areas of SR&ED claims in Canada — and one

Background A contract testing laboratory ran standard analytical tests for industrial clients using validated, published methods. A client asked whether

The CRA has been explicit about this: documentation is the single most important factor in whether an SR&ED claim is

Engineering teams are often surprised to learn that not everything they build qualifies for SR&ED — and just as often

Technological uncertainty is the starting point of every SR&ED claim. Get this concept wrong and the rest of the claim

Every year, Canadian businesses that are clearly doing eligible R&D never file an SR&ED claim — usually because of a