SR&ED for construction & building technology
Construction rarely thinks of itself as doing SR&ED, but building technology, prefab methods and energy performance regularly push past what the standard approaches can do. When a project forces you to solve a real technical unknown, that work can qualify.
A hard or custom build isn't the test on its own. Technological uncertainty is.
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Where the eligible work usually is
- Developing a structural system, material or connection whose performance genuinely couldn't be predicted.
- Prefabrication and modular methods where making them work required experimentation, not just engineering to spec.
- Hitting an energy or building-envelope performance target that the established methods couldn't reach.
- Building a first-of-kind design where constructability or geotechnical behaviour introduced real unknowns.
What usually doesn't qualify
Routine construction to code and spec, standard estimating and scheduling, applying established methods on a new site, and architectural or cosmetic design without a technological problem generally aren't SR&ED. A demanding, bespoke or expensive project doesn't qualify on that basis alone — the outcome has to have been technologically uncertain.
Evidence from the project
Construction R&D leaves records worth keeping: mock-ups and prototypes, instrumented and structural test data, energy modelling against measured performance, engineering change records, and site-trial notes. Upload them and SREDlog organizes them against the project, keeping each claimed cost tied to the trial or test that supports it.
Frequently asked questions
No. Bespoke isn't the same as uncertain. Building something new to established methods is routine; the eligible part is where you had to resolve a genuine technological unknown.
Not by itself. Difficulty is not the test. It can be eligible where the site forced a solution with no established method and an uncertain outcome.
Mock-ups, instrumented test data, energy modelling and engineering change records are strong contemporaneous evidence. 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.