SR&ED Case Study: When Laboratory Research Becomes Experimental Development

Background

A contract testing laboratory ran standard analytical tests for industrial clients using validated, published methods. A client asked whether the lab could test a material class outside the range any existing validated method was designed to cover.

The Challenge

No accredited method existed for the material at the required sensitivity and matrix conditions. The lab needed to determine whether a reliable, repeatable test method could be developed at all, not just tune an existing one.

Technological Uncertainty

It was not known in advance whether the interference from the sample matrix could be resolved using existing detection techniques, or whether a fundamentally different sample preparation approach would be required.

Experimental Development

The team systematically tested multiple sample preparation and detection approaches, tracking recovery rates and interference levels across trials, and adjusted variables one at a time based on each round of results.

What Failed?

Two initial preparation approaches, both adapted from published methods for related materials, produced inconsistent recovery rates that could not be stabilized through calibration alone.

Technological Advancement

The team developed a modified preparation protocol that produced consistent, validated results, generating new method-specific knowledge not available in any published standard.

Potentially Relevant SR&ED Activities

  • Systematic testing of alternative sample preparation protocols
  • Iterative adjustment of detection parameters based on interference data
  • Method validation trials to confirm repeatability of the new protocol

What Would Generally Not Qualify

Running the finalized, validated method on subsequent client samples is routine testing and would not itself qualify — the eligible work was the development and validation of the method, not its ongoing use.

Documentation

Lab notebooks recording each trial, raw data from failed and successful runs, and validation records comparing the new protocol against acceptance criteria 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 contract testing laboratory's project qualify for SR&ED?

The project qualified because it went beyond routine testing. The laboratory faced a technological uncertainty—whether a reliable method could be developed for a material outside existing standard conditions—and resolved it through a systematic process of experimental development that generated new method-specific knowledge.

Developing and validating a new protocol to resolve technological uncertainty is eligible SR&ED work. However, once the method is finalized, running that validated test on subsequent client samples is considered routine testing and does not qualify.

Yes. In this case, two initial sample preparation approaches failed due to inconsistent recovery rates. Documenting these failures and using the data to systematically guide the next iterations is a core part of demonstrating experimental development.

The team conducted systematic experimental development by testing multiple sample preparation and detection approaches, adjusting variables one at a time, and tracking recovery rates and interference levels across trials until a repeatable protocol was achieved.

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