Isolating the SR&ED Project

Definition of a "project"

Excerpts from CRA form T4088:

"To establish whether or not the work you claim is eligible, we have to examine eligibility at the project level. You must present your claim showing your work organized as SR&ED projects."

"An SR&ED project consists of a set of interrelated activities that meet the three criteria of SR&ED defined in the current version of Information Circular 864, Scientific Research and Experimental Development. This means that the set of activities must be necessary for:

• the attempt to achieve specific scientific or technological advancement and
• overcome scientific or technological uncertainty, and
• must be pursued through a systematic investigation by means of experiment or analysis performed by qualified individuals."