For companies claiming SR&ED, one of the key issues is documenting the emergence of a “technological uncertainty” during product development. Routine development involves working on new products or processes using existing tools and technologies.
During product development, a development team often comes up against problems with no apparent solution using existing technology. Since there are significant tax incentives in Canada – amounting to over 60% of the eligible costs – developers need to adequately document when these uncertainties emerge.
When this happens, technical leads should somehow document the issues so that related activities can be identified, costed and claimed. One of the simplest ways to accomplish this is to simply send an email to email@example.com.
One of the simplest ways to accomplish this is to simply send an email to firstname.lastname@example.org
Of course online forms can also be used. While a little more complex there is also more room for guidance and to ensure that the thought is captured adequately – eg. What was the base level before the “technology gap” was identified?
In the example below, we built a form using GOOGLE FORMS –