SR&ED for automotive & EV
A vehicle program produces plenty of test data.
The claim question is which runs investigated a technological problem and which ones validated a design the team already knew how to build.
Start with the failure mode or performance limit, not the model name. Battery, powertrain, controls and materials work each need their own technical record.
Start with the unresolved failure mode
- Battery chemistry, pack or thermal investigations where performance, safety or life could not be predicted from available knowledge.
- Powertrain or efficiency work undertaken after established approaches could not achieve a defined target.
- ADAS or control-software experiments involving perception, sensor fusion or decision behaviour under unresolved conditions.
- Lightweighting, material or joining trials where behaviour under the actual loads and environment had no established answer.
Integration is not automatically experimental
Routine integration, styling, standard calibration, proven supplier solutions and production tooling to a known specification generally fall outside SR&ED. A new vehicle or feature does not change that. Review any separate investigation on its own facts.
Keep the DVP&R beside the technical question
Dyno, road and durability data, battery cycling logs, simulation outputs, DVP&R records and software history can show the test sequence. Mark which entries explored an unknown and which verified a settled requirement; the same test plan may contain both.
SREDlog can bring approved GitHub activity into the project and organize uploaded test records beside reviewed costs.
Frequently asked questions
Not on that basis alone. Fitting proven components by established methods is routine. Review any separate integration investigation against the advancement and systematic-investigation requirements.
No, not as a whole. Isolate any battery, thermal, controls or other investigation from the surrounding build and integration work, then review it on its own facts.
Keep the configuration, conditions, acceptance criteria, result and engineering decision together. Connect the corresponding software or calibration version where relevant. See evidence management.
Keep reading
Mark the tests that investigated the unknown
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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.