SR&ED Case Study: Plant-Based Food Development

Wooden table with green vegetables and a notebook

Background

A food manufacturer wanted to develop a plant-based product replicating the texture and mouthfeel of an animal-based product, but existing plant protein formulations produced a texture consumers rated as noticeably inferior in early testing.

The Challenge

It was unclear whether any combination of plant proteins, binding agents, and processing methods could replicate the required texture profile using ingredients suitable for large-scale production.

Technological Uncertainty

It was not known in advance whether a formulation and processing method existed that could achieve the target texture and structural properties, given the specific behaviour of the available plant protein sources under processing conditions.

Experimental Development

The team systematically tested combinations of protein blends, binding agents, and extrusion processing parameters, measuring texture properties instrumentally and evaluating structural consistency across production-scale trial runs.

What Failed?

An initial protein blend achieved the target texture in small-batch testing but failed to maintain structural consistency when processed at production scale, revealing that the extrusion parameters needed to be redeveloped for the new formulation.

Technological Advancement

The team developed a formulation and extrusion process combination that consistently achieved the target texture at production scale, generating new formulation and processing knowledge specific to this ingredient combination.

Potentially Relevant SR&ED Activities

  • Systematic formulation testing across protein and binding agent combinations
  • Instrumental texture analysis and structural consistency testing
  • Extrusion process development and scale-up trials

What Would Generally Not Qualify

Standard production runs using the finalized, validated formulation and process would be routine manufacturing and would not itself qualify.

Documentation

Formulation trial records, instrumental texture measurement data, and scale-up trial reports documenting process adjustments 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 did the food manufacturer face in this project?

The main uncertainty was whether any combination of plant proteins, binding agents, and processing methods could replicate the required texture and mouthfeel of an animal-based product at a commercial scale, given how the specific plant proteins behaved under processing conditions.

Although an initial protein blend achieved the desired texture in small-batch testing, it failed to maintain structural consistency during production-scale trials, demonstrating that extrusion parameters had to be completely redeveloped for the new formulation at scale.

Potentially eligible activities included systematically testing protein blend and binding agent combinations, conducting instrumental texture analysis and structural consistency tests, and carrying out extrusion process development and scale-up trials.

Standard production runs carried out using the finalized, validated formulation and extrusion process would be considered routine manufacturing and would not qualify.

To support the claim, the manufacturer would need formulation trial records, instrumental texture measurement data, and scale-up trial reports that document process adjustments made along the way.

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