What Technical & Technological Uncertainty Mean in SR&ED

Many highly hopeful researchers, developers, innovators and engineers confuse these two terms … technical uncertainty and technological uncertainty. We already tackled the confusion around technological uncertainty and system level uncertainty involved in the SR&ED process in our article Technological vs System Uncertainty in SR&ED Claims. SR&ED is About the Journey not the Destination One of…

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Visit SRED Unlimited at the AMC Exhibition (Nov 2-3, 2016, Toronto)

Visit us at Advanced Manufacturing Canada Conference & Exhibition – Look for Booth #200 (November 2-3, 2016, Toronto Congress Centre, Toronto, Ontario) Advanced Manufacturing Canada (AMC) offers the Canadian manufacturing community a two-day conference and exhibition focused on fostering a national dialogue about how manufacturers can leverage Advanced Manufacturing to stimulate innovation, increase productivity, and…

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The Zen of SR&ED

Perhaps you are familiar with the phrase “the sound of one hand clapping”.  It’s all very mysterious and evocative.  I’m not particularly mystical or meditative, but I’m going to use this phrase in a discussion of two opposite extremes in the preparation of an SR&ED claim.  My thesis is simple — an SR&ED claim needs…

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The Novelty Argument

Of course, no discussion of TA would be complete without talking about “novelty”.  Novelty is what the Canada Revenue Agency (CRA) refers to when we make an argument that a certain chunk of work must be a technological advancement because that work entailed doing something that has never been done or attempted before. The first…

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Technological vs System Uncertainty in SR&ED Claims

On March 31, 2015, Judge D’Auray from the Tax Court of Canada in Montreal rendered a ruling that set a precedent for what constitutes “uncertainty” under the CRA’s SR&ED tax credit guidelines. Her ruling also highlighted the role different levels of uncertainty can have on an assessor’s review of a case. Prior to Judge D’Auray’s…

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SRED Unlimited On the Road

  SRED Unlimited will be attending the following events.   Hope to see you there!     Event #1: 2018 Joint Ontario-on-a-Chip and TOeP Symposium (Hosted by: University of Toronto) Date: Thurs, May 24 & Fri, May 25 Where: University of Toronto   Event #2: 20th Annual Rotman Lifelong Learning Conference for Managers and Executives…

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SR&ED Uncertainty and SR&ED Advancement: 2 Key Components

Two key criteria for SR&ED eligibility are the presence of Technological Uncertainties and Technological Advancements. When faced with the former, a company presses on in hope of the latter. But that definition is very relative, short, and not terribly comprehensive, so let’s explore more exact definitions of the meaning of Technological Uncertainties and Technological Advancements.…

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SR&ED Process Thinking:

This article talks about SR&ED process thinking, first by examining the concept and characteristics of a framework for pursuing SR&ED, and then, secondly, by reflecting on the processes that might be needed as a part of such a framework. I think a spider web is a useful paradigm for building SR&ED-supportive processes within your company.…

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SR&ED Process Thinking:

As I discussed in the previous post, these processes need to be extremely lightweight, because most companies are in the “business” business, which is to say, manufacturing, or computer programming, or tool and die work, etc., or whatever business they happen to be in. SR&ED is supposed to help by mitigating the costs of technical…

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