The in-person review of your SRED claim involves determining whether you did eligible work, and then if it is decided that you did, a reviewer makes a decision as to what it cost, i.e.: what expenditure amounts are eligible.
SRED eligibility focuses on what the work is, how the work was done, why it was done, where it was done, and when it was done.
The fifth SRED eligibility question that CRA uses is whether a record of the hypothesis and the test results were kept while the work was being done.
The next question is whether the way the project was done was for the purpose of achieving a scientific or technological advancement.
The third one has to do with whether the overall approach taken to resolve the technological uncertainties reflects “a systematic investigation” and includes testing the hypotheses through “experiment or analysis”.
The second question has to do with whether you formed hypotheses having the purpose of resolving the technological uncertainty addressed by the first question.
Was there a scientific or technological uncertainty? This means that current technology is not at the place where it allows you to know if you can achieve a new (or improved) capability.
If you are trying to resolve a technological uncertainty by application of systematic experimentation and investigation, you may well have SRED expenses eligible for a hefty tax rebate.