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SR&ED consulting · R&D knowledge management · Canada

Maximum Efficient Use of Knowledge

We help research teams define, document and share what they learn. That same record becomes the foundation of a well-supported Canadian SR&ED tax credit claim, prepared with your accountant and defended with you.

ME + U = K Our motto: "ME + U = Knowledge"

20%contingency fee, payable only when credits are refunded or applied
CRA reviewsresponses to requests for information are included in the fee
T661 readytechnical narratives and financials referenced to the SR&ED forms
RDBASEproject tracking at rdbase.net and rdbase.ca

Knowledge management

Square, triangle, circle: define, document and share technical knowledge

Our model pairs three shapes with the three primary colours of light. Researchers use it to record the boundaries of their knowledge as the work happens, so nothing has to be reconstructed at year end.

Square · Form & control

Define the benchmark

Set out what was already known: the technology baseline, current practice, and the limits your team ran into. This is the solid ground every claim stands on.

Supports T661 line 242 · scientific or technological uncertainties

Triangle · Energy & initiative

Formulate the hypothesis

State what you set out to prove and why the answer wasn't obvious. A clear hypothesis turns day-to-day development into a systematic investigation.

Supports T661 lines 242 & 244 · uncertainty and work performed

Circle · Unification

Document experiments & conclusions

Record each test, what it showed and what you learned, including failures. Concise records link costs to activities and can be searched years later.

Supports T661 lines 244 & 246 · work performed and advancements

SR&ED consulting

From the lab notebook to the refund

We act as a source of specialized technical knowledge for your researchers, then use what they document to prepare and support your Scientific Research and Experimental Development claim every year.

1Ongoing

Build the knowledge base

We set up the tracking system and work with your developers to identify key variables. We then find relevant prior art in patents, journals, research papers and through specialists in industry, government and academia.

2Annual

Compile project summaries

After training your technical staff, we review their documentation for eligibility and help senior research personnel write the project descriptions submitted to the Canada Revenue Agency.

3Annual

Integrate technical, financial & tax

We allocate labour, subcontractor, materials and capital costs to projects and assemble a claim file referenced to the SR&ED forms. We prepare the forms for you or your accountant and review the full file with you.

4As needed

Support every position taken

If the CRA reviews your claim, we handle the technical and financial discussions and provide legislative support for each filing position.

Our product is knowledge. Our tool is RDBASE.

Project management software built around the SR&ED record

RDBASE is a simple, web-based database that puts the square, triangle and circle model into everyday use. Researchers document as they go; claim preparers get structured, searchable input with costs already linked to projects.

International

RDBASE .net

R&D project and knowledge tracking for technical teams anywhere. Use it to run development projects, capture findings and keep a searchable history of what your organization has learned.

  • Define benchmarks, hypotheses and experiments per activity
  • Search past work by any word or phrase to find similar activities
  • Sample structures across machinery, pharmaceuticals, plastics and software
Visit rdbase.net →

Canada · SR&ED

RDBASE .ca

The same platform configured for Canadian SR&ED claims. Project records flow into eligibility review, cost allocation and per-fiscal-year claim assembly.

  • Identify and document SR&ED projects as the work happens
  • Link labour, subcontractor, materials and capital costs to activities
  • Export claim data for Taxprep, ProFile and TaxCycle
Visit rdbase.ca →
Researchers document in RDBASE→ MEUK reviews eligibility→ Costs allocated to projects→ Claim filed with your accountant

Engagement terms

20%

of the tax credits earned, including related refund interest and HST. If there is no credit, there is no fee.

When it's payable
When credits are refunded or applied against income taxes owing. If credits are delayed because tax returns were filed late, the fee is payable immediately.
What's included
All costs to file the claim and to respond to government requests for information that support it.
Your accountant
We work with your accountants to complete the related tax forms and co-ordinate filing.
Timing
Bring us in early. MEUK accepts no liability for errors or omissions on claims filed more than 15 months after year end.
Confidentiality
Any information we have privileged access to is kept in the strictest confidence.
Term
The engagement covers each fiscal year we provide services and continues until either party cancels in writing.

Founder & principal

David Sabina

MBA · CPA

  • Founded MEUK Corporation2000
  • Specializing in SR&ED since1994
  • Developer ofRDBASE

David Sabina, MBA, CPA, founded MEUK Corporation in 2000 and has specialized in Canadian SR&ED tax credits since 1994. He prepares and defends SR&ED claims, and developed the RDBASE project-tracking platform.

David founded MEUK Corporation on January 1, 2000, and more than 80% of his work since 1994 has been in SR&ED. As a CPA with an MBA, he works across both sides of a claim: helping researchers document their technical work, allocating costs to projects, and supporting each filing position through CRA review.

He developed RDBASE (rdbase.net and rdbase.ca) to put MEUK's square, triangle and circle method into everyday use, and maintains the SR&ED tax case library at SREDstakeholder.ca. David is also the author and instructor of SR&ED courses for industry and for CPAs.

View David's LinkedIn profile →

Basis of our beliefs

Why we're called MEUK

We represent people who strive for the maximum efficient use of knowledge. We acknowledge kinship with all who claim it of us, and invite you to become MEUK.

MEUK Corporation logo on a deep blue background: green circle and red triangle carrying the letters M E U K

Our mission

After Dr. Jigoro Kano, founder of judo

Kano built his art on the efficient use of mental and physical energy, and defined its goal as "the Maximum Efficient Use of Force."

We apply that ideal to the force of knowledge.

Our motto

After Muhammad Ali at Harvard

Asked for a poem after telling graduates their privilege carried a responsibility to use their knowledge for others, Ali answered: "Me. We." The shortest poem in history.

ME + U = Knowledge: the individual gains value through co-operation with the group.

Our mascot: the termite

Termite mound ventilation, studied since the 1960s

Termite mounds manage airflow and moisture with convection currents. No single termite understands the design, yet the colony builds it every time.

Organizations have the same kind of intelligence, greater than the sum of their people.

Our model

After Morihei Ueshiba, founder of aikido

Ueshiba explained aikido with a square for form and control, a triangle for energy and initiative, and a circle for unification.

With the three primary colours, these shapes are how we define, document and share technical knowledge.

Talk to us

Start an SR&ED review

Tell us about your development work and your fiscal year end. We'll let you know what's likely eligible and how RDBASE can capture it going forward.

dsabina@meuk.net
Connect with David on LinkedIn →

David Sabina, MBA, CPA · Founder & principal, MEUK Corporation · Ontario, Canada

Knowledge resources

SR&ED tax cases, explained

Court decisions shape what the CRA accepts. We maintain a library of SR&ED tax case examples with commentary for claimants and preparers.

Read the tax cases →

Project tracking: rdbase.net (international) · rdbase.ca (Canada)