"Commonly available sources of knowledge or experience are those that can reasonably be assumed to be readily available to those with basic training or experience in the field of concern. These resources enable them to be sufficiently qualified to participate in SR&ED. They also include knowledge that is available in the business context of the firm however an enterprise may not have practical access to information proprietary to a competitor, or known in specialist or academic circles."1

"Essentially, the presence of a technological uncertainty puts the project into the realm of experimental development when solutions cannot be based on standard practice alone. A claim for qualifying expenditures should clearly explain all departures from standard practice in the experimental development activity."2