Weather, soil, pests and management can all move the result, which makes the experimental design and records especially important.
A new input, crop or growing method is not automatically SR&ED. The review needs to find the advancement sought, the hypothesis tested and the conclusion the team could draw from the conditions it observed.
Define the field question before the season
- Growing-method, input or protocol experiments where the response under the actual conditions could not be predicted.
- Controlled-environment work where available knowledge could not resolve a light, climate or nutrient-system constraint.
- Equipment or automation investigations that went beyond building to a known specification.
- Precision-ag model or sensor tests where the team compared hypotheses under recorded field conditions.
Production records are not automatically experiments
Routine crop or livestock production, established agronomic practices and trials that confirm an expected result generally fall outside SR&ED. A difficult season does not create eligibility. The record must still show the advancement purpose and systematic investigation required by the CRA.
Keep the plot plan with the result
Plot maps, treatment records, yield and quality results, agronomic logs, sensor readings and weather data can explain both the trial and its limitations. Keep departures from the plan. A weather event may change what the result means, and hiding it makes the record weaker rather than cleaner.
SREDlog organizes approved field records by project and can bring in approved GitHub activity for related software work.
Frequently asked questions
No. Routine growing, raising and harvesting do not qualify on that basis. Review any separate experimental work against the two CRA requirements.
No. A trial that confirms a known response is routine testing. Review a field trial when it was designed to pursue an advancement through experiment or analysis and the outcome was not available in advance.
No. Record what happened and how it affected the conclusion. An unsuccessful or inconclusive result can still add knowledge, but the work must satisfy the same eligibility requirements. See documentation requirements.
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Keep the field conditions with the conclusion
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These industry examples are prompts for a fact-specific review, not categories guaranteed to qualify. Work must be conducted in Canada and meet both current CRA requirements; support work must directly support and be commensurate with eligible work. This is general information, not tax advice, and has not been reviewed by an independent qualified tax professional. See our editorial policy.