SR&ED Case Study: Advanced Concrete Development

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Background

A concrete supplier wanted to reduce the carbon footprint of a structural mix by substituting a significant portion of cement with a supplementary cementitious material, but early trials showed reduced strength development and inconsistent curing behaviour.

The Challenge

Existing published guidance for the substitute material did not address the specific replacement ratio and local aggregate combination the supplier needed, and it was unclear whether a mix could achieve required strength and durability at the target substitution level.

Technological Uncertainty

It was not known in advance whether any combination of substitution ratio, admixtures, and curing conditions could achieve the required compressive strength and durability within the project’s timeline, given the specific materials involved.

Experimental Development

The team systematically tested mix designs varying substitution ratios, admixture types, and curing regimes, measuring compressive strength development, durability indicators, and workability for each formulation over multiple curing periods.

What Failed?

An initial high-substitution mix achieved long-term strength targets but developed strength too slowly for the project’s construction schedule, requiring the team to test accelerating admixtures that introduced new workability problems.

Technological Advancement

The team developed a mix design and curing protocol that met both strength-development timeline and long-term durability requirements at the target substitution level, generating new formulation knowledge specific to the local materials involved.

Potentially Relevant SR&ED Activities

  • Systematic mix design testing across substitution ratios and admixture combinations
  • Compressive strength and durability testing across multiple curing regimes
  • Development of a curing protocol to meet project timeline constraints

What Would Generally Not Qualify

Producing and pouring concrete using the finalized, validated mix design for subsequent projects would be routine production and would not itself qualify.

Documentation

Mix design trial records, compressive strength test results across curing periods, and durability testing data would support this claim.

About The Author

Dale Doering

Dale Doering is the owner of SRED Consultants Inc., helping businesses navigate the complexities of Scientific Research and Experimental Development (SR&ED) claims. With a strong understanding of the technical and interpretive requirements of the SR&ED program, Dale works with companies to identify eligible projects, document technological challenges, and clearly demonstrate the systematic experimentation or analysis undertaken to achieve advancement. His approach focuses on translating complex technical work into well-supported SR&ED claims, helping clients maximize eligible opportunities while maintaining a clear understanding of the program’s requirements.

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Frequently Asked Questions

What technological uncertainty made this concrete project eligible for SR&ED?

It was unknown in advance whether any specific combination of substitution ratio, admixtures, and curing conditions could achieve the required compressive strength and durability within the project’s timeline, especially given the unique local aggregate combinations.

Although the initial high-substitution mix eventually hit long-term strength targets, it developed strength far too slowly for the project’s construction schedule. Subsequent attempts to fix this with accelerating admixtures created new workability issues that had to be systematically resolved.

The team systematically tested mix designs across varying substitution ratios, admixture types, and curing regimes. They measured compressive strength development, durability indicators, and workability across multiple curing periods to develop an optimal curing protocol.

Producing and pouring concrete using the finalized, validated mix design for subsequent routine construction projects would be considered standard production and would not qualify.

To support an SR&ED claim for this type of project, you would need mix design trial records, compressive strength test results across various curing periods, and durability testing data.

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