SR&ED Case Study: Diagnostic Technology Development

Background

A diagnostics company was developing a rapid point-of-care assay for a target analyte, but the target’s low concentration in the relevant sample matrix fell below the detection limit of existing rapid-test chemistries.

The Challenge

It was unclear whether any combination of assay chemistry and sample preparation could achieve clinically useful sensitivity within the time and format constraints of a point-of-care test.

Technological Uncertainty

It was not known in advance whether the required sensitivity could be achieved without a laboratory-grade amplification step, or whether an alternative signal amplification approach compatible with a rapid point-of-care format existed for this analyte.

Experimental Development

The team systematically tested alternative signal amplification chemistries and sample preparation methods, measuring detection sensitivity, specificity, and time-to-result for each combination against reference samples.

What Failed?

An initial amplification chemistry improved sensitivity but extended assay time beyond the point-of-care target, and a subsequent faster chemistry introduced cross-reactivity issues that reduced specificity.

Technological Advancement

The team developed a modified amplification and detection approach that met both sensitivity and time-to-result targets while maintaining acceptable specificity, generating new assay-specific knowledge not available in published methods for this analyte and format.

Potentially Relevant SR&ED Activities

  • Systematic testing of amplification chemistries against sensitivity and time targets
  • Specificity testing and cross-reactivity investigation across formulations
  • Assay validation against reference sample panels

What Would Generally Not Qualify

Manufacturing and running the finalized, validated assay in production would be routine and would not itself qualify as further eligible development.

Documentation

Sensitivity and specificity data across chemistry iterations, validation study records, and technical notes explaining why standard chemistries were insufficient 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 qualified this diagnostic project for SR&ED?

The core uncertainty was whether clinically useful sensitivity could be achieved within the rapid time and format constraints of a point-of-care test without relying on standard, laboratory-grade amplification steps.

The development team systematically tested alternative signal amplification chemistries and sample preparation methods, evaluating detection sensitivity, specificity, and time-to-result against reference samples.

Yes. Initial chemistry iterations failed either by extending the test duration beyond acceptable point-of-care limits or by causing cross-reactivity issues that compromised specificity. Documenting these failed attempts highlights the technical obstacles and non-obvious nature of the solution.

Routine operations—such as manufacturing the final, validated assay or running it in standard commercial production—would not qualify as eligible SR&ED work.

Key supporting records include sensitivity and specificity dataset iterations, validation study reports, and technical notes documenting why off-the-shelf chemistries failed to meet performance goals.

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