If your company develops or improves any of its products or processes in the field of science or technology, then you may qualify for substantial tax refunds under the Scientific Research & Experimental Development (SR&ED) Tax Credit program.
For SR&ED eligibility, the Canada Revenue Agency (CRA) clarifies that: "Achieving a technological advance would require removing the element of technological uncertainty through a process of systematic investigation. For an experimental development activity to be eligible the technological advance achieved has only to be slight."
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