By industry

SR&ED, field by field

Start with the technical questions and records familiar to your field, then review the work against the same two CRA requirements.

Software

How SR&ED eligibility may apply to software experiments, where routine development falls outside the program, and which source records can support the work.

Manufacturing

How SR&ED eligibility may apply to manufacturing experiments involving processes, materials, tooling and scale-up, with examples of useful floor records.

AI & machine learning

How the CRA's SR&ED requirements may apply to AI and machine-learning work, with examples of experiments and training records that can support a review.

Biotechnology

How SR&ED requirements may apply to biotech assay, process and formulation work, with examples of lab records that can support a fact-specific review.

Food & beverage

How SR&ED requirements may apply to food reformulation, shelf-life and process work, and how to distinguish an investigation from routine recipe changes.

Cleantech

How SR&ED requirements may apply to clean-technology work in energy, materials and processes, with examples of test records that can support a review.

Electronics & hardware

How SR&ED requirements may apply to circuit, RF, thermal and firmware work, with examples of bench records that can support a fact-specific review.

Video games

How SR&ED requirements may apply to engine, rendering, netcode and simulation work, and why a game project does not qualify as a whole.

Agriculture & AgTech

How SR&ED requirements may apply to growing methods, inputs, automation and precision-ag software, with examples of useful field records.

Medical devices

How SR&ED requirements may apply to medical-device design, firmware and biocompatibility work, and how to separate experiments from compliance work.

Pharmaceuticals

How SR&ED requirements may apply to formulation, drug delivery, analytical methods and scale-up, and how to separate experiments from routine work.

Aerospace

How SR&ED requirements may apply to aerospace structures, materials, propulsion and avionics, and how to separate experiments from routine certification work.

Automotive & EV

How SR&ED requirements may apply to battery, powertrain, ADAS and materials work, and how to separate experiments from routine integration and calibration.

Mining & metallurgy

How SR&ED requirements may apply to mineral processing, extraction and metallurgical development, and how to separate experiments from routine operations.

Construction & building tech

How SR&ED requirements may apply to structural systems, materials, prefabrication and energy work, and how to distinguish experiments from routine building.