SR&ED Case Study: Carbon Capture Technology

Environmental responsibility sustainable business practices renewable energy

Background

A cleantech company was adapting a carbon capture sorbent technology for a specific industrial facility, but the facility’s flue gas contained impurities not present in the conditions the sorbent was originally developed and validated for.

The Challenge

It was unclear whether the sorbent’s capture efficiency could be maintained in the presence of these impurities, or whether the impurities would degrade sorbent performance faster than published data for cleaner gas streams suggested.

Technological Uncertainty

It was not known in advance whether the sorbent’s capture efficiency and regeneration behaviour would hold up under this specific flue gas composition, or what modification, if any, could mitigate impurity-related performance loss.

Experimental Development

The team systematically tested sorbent performance under simulated flue gas conditions matching the facility’s actual composition, measuring capture efficiency, regeneration behaviour, and degradation rate across multiple sorbent formulation variants.

What Failed?

The original sorbent formulation showed significantly accelerated degradation in the presence of the facility’s specific impurities, and an initial protective coating approach improved durability but reduced capture efficiency below the project’s target.

Technological Advancement

The team developed a modified sorbent formulation that balanced impurity resistance with capture efficiency, generating new technical knowledge about sorbent performance under this specific industrial gas composition.

Potentially Relevant SR&ED Activities

  • Systematic sorbent performance testing under simulated site-specific flue gas conditions
  • Degradation and regeneration behaviour testing across formulation variants
  • Capture efficiency benchmarking across iterations

What Would Generally Not Qualify

Operating the finalized, validated sorbent system in ongoing facility operations would be routine operation and would not itself qualify as further eligible development.

Documentation

Simulated flue gas testing data, degradation and efficiency benchmarks across formulation variants, and technical notes on the impurity interactions investigated 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

Why did this carbon capture project meet the criteria for SR&ED eligibility?

The project was eligible because the engineering team encountered a technological uncertainty—it was unknown whether the sorbent technology could maintain its capture efficiency and regeneration behavior when exposed to a specific industrial facility’s unique flue gas impurities. Addressing this required systematic experimental development to generate new technical knowledge.

Potentially eligible activities include:

– Systematic performance testing of the sorbent under simulated site-specific flue gas conditions.

– Testing degradation and regeneration behavior across various sorbent formulation variants.

– Benchmarking capture efficiency across different iterations.

Yes. In fact, failures often highlight the presence of technological uncertainty. In this case, the original sorbent formulation degraded too quickly, and an initial protective coating reduced capture efficiency below target levels. The systematic work done to analyze and overcome these failed approaches forms a core part of eligible SR&ED work.

Once the sorbent formulation was finalized and validated, running and operating the completed carbon capture system during routine industrial operations would be considered routine business operations, not experimental development, and therefore would not qualify.

To support a claim, you should maintain evidence of the systematic investigation, such as:

– Simulated flue gas testing datasets.

– Degradation rate and capture efficiency benchmark records across all tested formulation variants.

– Technical notes and reports documenting the specific impurity interactions investigated and analyzed.

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