Eligibility Quick Check

SR&ED Case Study: Recycled Construction Materials

Background

A building materials manufacturer wanted to incorporate a higher percentage of recycled feedstock into a structural panel product, but the recycled material’s variable composition made consistent structural performance difficult to achieve.

The Challenge

Existing formulation methods for the virgin-material product did not translate to the recycled feedstock, and it was unclear whether any formulation could meet building code structural requirements given the feedstock’s batch-to-batch variability.

Technological Uncertainty

It was not known in advance whether a stable formulation and process could be developed that consistently met structural load and durability requirements despite significant variability in the recycled input material.

Experimental Development

The team systematically tested formulation ratios, binder chemistries, and processing parameters across multiple recycled feedstock batches, measuring structural performance, durability, and consistency against building code requirements after each trial.

What Failed?

An initial formulation met structural requirements on one feedstock batch but failed on a subsequent batch with different composition, revealing that a fixed formulation could not accommodate the feedstock variability without an additional process control step.

Technological Advancement

The team developed a formulation approach paired with an in-process feedstock characterization step that adjusted binder ratios dynamically, generating new technical knowledge about producing consistent structural performance from variable recycled input.

Potentially Relevant SR&ED Activities

  • Systematic formulation testing across variable feedstock batches
  • Structural and durability testing against building code requirements
  • Development of an in-process feedstock characterization and adjustment method

What Would Generally Not Qualify

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

Documentation

Formulation trial records, structural test results, feedstock characterization data, and process control documentation 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 incorporating recycled feedstock into structural panels require SR&ED experimental development?

Standard formulation methods used for virgin materials failed when applied to recycled inputs because the composition varied significantly from batch to batch. This created technological uncertainty around whether a stable process could consistently meet structural load and building code durability requirements.

The team found that a fixed formulation was insufficient. A formulation that successfully met structural standards on one feedstock batch failed on a subsequent batch with a different composition, proving that an active process control step was necessary to handle batch variability.

The team generated new technical knowledge by creating a dynamic formulation system paired with real-time feedstock characterization. This allowed them to automatically adjust binder ratios on the fly to guarantee consistent structural performance despite variable recycled inputs.

Qualifying activities include:

– Systematic testing of binder chemistries and formulation ratios across multiple feedstock batches.

– Structural and durability testing measured against building code requirements.

– Design and testing of the dynamic, in-process feedstock characterization and adjustment method.

Once the formulation and dynamic process controls were validated, standard commercial production runs using the final system were considered routine manufacturing and would not qualify.

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