Cognitive Interviewing

My topic for today is, can the use of improved interviewing techniques, such as cognitive interviewing, yield better and more accurate information when transferred to the field of SR&ED? The interviewing technique known as cognitive interviewing was first developed, by psychology professors (Fisher, Gieselman, Amador – 1989), to help the police conduct more effective and…

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The F-word: Failure

From an SR&ED perspective, project failure is useful.  Failure for technical reasons is most useful. This is not to say that failure is “good”, in any sense – companies don’t appreciate failure, or reward it, usually.  Most companies do not take failure as a sign of new learning, or in any constructive, positive sense.  (I…

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Full Bore SR&ED (continued)

There was a time when the CRA reviewers liked to refer to the concept of   SR&ED “nuggets” – the idea that trying to identify that core technological uncertainty or advancement being pursued was like sifting through the gravel of routine work to find the claimable gold within.  It was an interesting analogy, and a valuable…

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Full Bore SR&ED

When I say full bore SR&ED, I mean an all-out, fully committed effort across your organization.  For a company of any size, it requires a paradigm shift, from “prospecting” to “mining”, and a level of process integration that is extremely difficult to achieve. Most companies introduce or launch SR&ED, initially, as a kind of prospecting…

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Dear Diary

In a small business, or a start-up with just a handful of people working like mad to get the business going and the products or services developed, the levels of reporting and documentation are almost nil.  People talk to each other – they don’t generally write notes and reports. If there’s a boss to report…

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Dear Diary

Did you know that even a daily “to do” list, with technical details included on it, could make a critical difference to enable you to claim SR&ED?  In fact, the current approach to evidence for SR&ED looks as though it may unreasonably deny many small businesses proper access to the SR&ED tax incentives. It’s unfortunate,…

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Due Diligence (continued)

You need to be prepared to frame or limit the due diligence discussion by creating and keeping clear evidence about the work you do – from the due diligence work to the point at which you actually begin experimental development, including notes about the framing of your technical hypothesis, various approaches considered, and so on.…

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Due Diligence

You may have heard someone from the Canada Revenue Agency (CRA) speak about “due diligence”, and wondered what they meant by that? The answer is – they probably mean more by it than you would like. You may have noticed that a lot of the SR&ED program hangs on the meaning of various expressions, such…

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