SR&ED Project Questionnaire


This page will help you determine whether you could be doing qualified SR&ED work particularly in software or electrical engineering industries. You are looking for projects or work items that meets the definition of Scientific Research & Experimental Development (SR&ED). A SR&ED project is a set of interrelated activities that meet the three criteria of SR&ED:

  • technological advancement

  • technological obstacle (uncertainty)

  • scientific and technical content - experimentation


The following are questions to determine SR&ED Eligible Projects:

Do you remember a project which had a technological obstacle?

Examples of technological obstacles could be:

  • Any performance, scalability, security or performance objective relating to database, application or presentation layer components that required an unsupported, unpublished, or new (non-routine) method of development.

  • Any technical limitation on file size, hardware, software or performance that resulted in a non-standard development method.

  • There was no pre-determined or well known, well supported (routine) method to develop the solution.


Do you remember a project which had technological uncertainty?

Examples of technological uncertainty could be:

  • A method of development, workaround, or framework that was unsupported by the software vendor or had no readily available solution.

  • Increasing the capability of off-the-shelf, widely available software, hardware, framework which was never done within your company before and where there was not any previous experience in performing.

  • The best method of development was unknown to a knowledgeable and experienced technical person.


Do you remember a project where you learned something new about that technology’s use, limitation, and/or performance?

Examples of technological advancement could be:

  • Increasing the performance, scalability, efficiency, security of a hardware, software or development framework.

  • Any technical objective required for a project that can show a measurable improvement in a technical metric (i.e. data throughput, file size, memory usage, etc.).


Do you remember a project where there was systematic investigation?

Examples of systematic investigation could be:

  • Projects that failed due to technical reasons (not business related reasons).

  • Projects that required iterative development, prototyping, trials or testing of different solutions, methods, results or techniques.

  • Projects that required a significant amount of non-standard data collection or analysis prior to the start of the project or on an ongoing basis to determine the best method of development or best solution.