SR&ED Case Study: Laboratory Research

Scientist measuring liquid at laboratory

Background

A biotech company developing a biologic product needed a potency assay to measure the product’s biological activity for quality control and stability testing, but no published assay existed for this specific mechanism of action.

The Challenge

It was unclear whether an existing assay format could be adapted to reliably and reproducibly measure this product’s specific activity, or whether an entirely new assay system would need to be developed.

Technological Uncertainty

It was not known in advance whether a cell-based or biochemical assay could produce a reliable, reproducible signal correlating with the product’s biological activity, given the product’s novel mechanism.

Experimental Development

The team systematically tested multiple assay formats and cell systems, evaluating signal reproducibility, correlation with known activity controls, and assay robustness across repeated runs.

What Failed?

An initial cell-based assay produced a measurable signal but showed high run-to-run variability that made it unsuitable for quality control use, requiring investigation of alternative cell lines and assay conditions.

Technological Advancement

The team developed a validated potency assay with acceptable reproducibility and correlation to biological activity, generating new methodological knowledge not previously available for this product class.

Potentially Relevant SR&ED Activities

  • Systematic testing of assay formats and cell systems
  • Reproducibility and robustness testing across repeated assay runs
  • Assay validation against biological activity reference standards

What Would Generally Not Qualify

Running the finalized, validated assay for routine quality control testing on subsequent product batches would not itself qualify as further eligible development.

Documentation

Assay development records, reproducibility data across runs, and validation study reports comparing candidate assay formats 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 was the main technological uncertainty in this case study?

The primary uncertainty was whether a cell-based or biochemical assay could yield a reliable, reproducible signal that accurately correlated with the biologic product’s specific biological activity and novel mechanism of action.

The team systematically evaluated multiple cell systems and assay formats, testing for signal reproducibility, robustness across repeated runs, and proper correlation with known activity controls.

An initial cell-based assay successfully generated a measurable signal, but high run-to-run variability rendered it unsuitable for quality control, forcing the team to investigate alternative assay conditions and cell lines.

– Qualifies: Systematic testing of cell systems and assay formats, robustness and reproducibility testing, and validating assays against reference standards.

– Does Not Qualify: Conducting routine quality control testing on subsequent product batches using the finalized, validated assay

Claims should be supported by assay development records, run-to-run reproducibility data, and validation study reports comparing candidate assay formats.

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