SR&ED for automotive & EV
A vehicle program produces plenty of test data.
The claim question is which runs investigated a technological problem and which ones validated a design the team already knew how to build.
Start with the failure mode or performance limit, not the model name. Battery, powertrain, controls and materials work each need their own technical record.
Start with the unresolved failure mode
- Battery chemistry, pack or thermal investigations where performance, safety or life could not be predicted from available knowledge.
- Powertrain or efficiency work undertaken after established approaches could not achieve a defined target.
- ADAS or control-software experiments involving perception, sensor fusion or decision behaviour under unresolved conditions.
- Lightweighting, material or joining trials where behaviour under the actual loads and environment had no established answer.
Integration is not automatically experimental
Routine integration, styling, standard calibration, proven supplier solutions and production tooling to a known specification generally fall outside SR&ED. A new vehicle or feature does not change that. Review any separate investigation on its own facts.
Keep the DVP&R beside the technical question
Dyno, road and durability data, battery cycling logs, simulation outputs, DVP&R records and software history can show the test sequence. Mark which entries explored an unknown and which verified a settled requirement; the same test plan may contain both.
SREDlog can bring approved GitHub activity into the project and organize uploaded test records beside reviewed costs.
Frequently asked questions
Keep reading
Review an automotive SR&ED project
Start a free trial and organize one project's test data, software history and reviewed costs.
7-day free trial · No credit card required
These industry examples are prompts for a fact-specific review, not categories guaranteed to qualify. Work must be conducted in Canada and meet both current CRA requirements; support work must directly support and be commensurate with eligible work. This is general information, not tax advice, and has not been reviewed by an independent qualified tax professional. See our editorial policy.