SR&ED, field by field
The eligible work looks different in software than in biotech or on a factory floor. These pages get specific about where the technological uncertainty tends to live in each field — and where it doesn't.
Software
What qualifies for SR&ED in software — and what doesn't. Where the technological uncertainty lives, and how to evidence it from the GitHub history and tickets you already have.
Read moreManufacturing
How manufacturers qualify for SR&ED — process development, new materials, tooling and automation — and how to evidence it from production runs, test data and floor records.
Read moreAI & machine learning
What qualifies as SR&ED in AI and ML — and the trap of assuming every model counts. Where the technological uncertainty is, and how to evidence it from experiments and training runs.
Read moreBiotechnology
How biotech companies qualify for SR&ED — assay and process development, formulation, and uncertain biological outcomes — and how lab records become a defensible claim.
Read moreFood & beverage
How food and beverage companies qualify for SR&ED — reformulation, shelf-life, and process development under real technological uncertainty — versus routine recipe changes that don't.
Read moreCleantech
How cleantech companies qualify for SR&ED — energy efficiency, novel materials and process development under technological uncertainty — and how test data becomes a defensible claim.
Read moreElectronics & hardware
How electronics and hardware companies qualify for SR&ED — circuit, RF, thermal and firmware work under real constraints — and how bench data becomes a defensible claim.
Read moreVideo games
What qualifies for SR&ED in game development — engine, rendering, netcode and simulation work under real constraints — and what doesn't, like art, content and level design.
Read moreAgriculture & AgTech
How farms and AgTech companies qualify for SR&ED — new growing methods, inputs, automation and precision-ag software under real uncertainty — and how field data becomes a defensible claim.
Read moreMedical devices
How medical-device companies qualify for SR&ED — design, firmware and biocompatibility work under real constraints — and where the regulatory and verification work stops being eligible.
Read morePharmaceuticals
How pharmaceutical companies qualify for SR&ED — formulation, drug delivery, analytical method and manufacturing scale-up under real uncertainty — versus the routine testing and regulatory work that doesn't.
Read moreAerospace
How aerospace companies qualify for SR&ED — structures, materials, propulsion and avionics work under real physical limits — and where certification and build-to-print work stops being eligible.
Read moreAutomotive & EV
How automotive and EV companies qualify for SR&ED — battery, powertrain, ADAS and lightweighting work under real uncertainty — and where routine integration and calibration stop being eligible.
Read moreMining & metallurgy
How mining and metallurgy companies qualify for SR&ED — processing, extraction and metallurgical development under real uncertainty — versus routine production and exploration that doesn't.
Read moreConstruction & building tech
How construction and building-technology companies qualify for SR&ED — new structural systems, materials, prefab methods and energy performance under real uncertainty — and what routine building doesn't.
Read more