SR&ED for agriculture & AgTech
A lot of genuine SR&ED happens on farms and in AgTech and never gets claimed. Part of it is that the work looks like everyday problem-solving; part of it is that the records live in field notebooks and spreadsheets. The eligible work is there — the trick is capturing it.
As always, the line is technological uncertainty, not just trying something new.
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Where the eligible work usually is
- Developing a growing method, input or protocol where the outcome under your conditions genuinely couldn't be predicted.
- Controlled-environment and vertical farming where the light, climate or nutrient system had no established recipe.
- Building or adapting equipment and automation that needed experimentation, not just engineering to spec.
- Precision-ag models and sensors where the approach might not have worked and you had to find out systematically.
What usually doesn't qualify
Routine crop and livestock production, applying known agronomic practice, and standard variety trials that confirm an expected result generally aren't SR&ED. A good harvest or a new product on its own doesn't make the work eligible — what matters is whether you were resolving a real technological unknown.
Evidence from the field
Agriculture generates its own strong records: replicated field-trial and plot data, yield and quality results, agronomic logs, sensor and weather data, and the software behind precision tools. Upload them — and connect GitHub for the software side — and SREDlog organizes them against the project so each claimed cost ties back to the trial that supports it.
Frequently asked questions
Production isn't. The eligible part is experimental development — a new method, input or system where the outcome was technologically uncertain — not the routine growing, raising or harvesting around it.
No. A trial that confirms a known result is routine testing. A trial designed to resolve a genuine uncertainty, where the outcome could have gone either way, can be eligible.
Not necessarily. SR&ED rewards the systematic attempt, not the result. A well-documented trial that failed for external reasons can still support a claim. See documentation requirements.
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This guide is general information, not tax advice. SR&ED rules, rates and limits change, so confirm the current figures with the CRA or your advisor before you file.