SR&ED for construction & building technology
A custom building can still rely entirely on known engineering.
Bespoke, expensive and difficult are not substitutes for technological uncertainty.
Look inside the delivery program for the specific structural, material, prefabrication or energy problem that available methods could not resolve, then follow the tests and analysis used to investigate it.
Find the uncertainty inside project delivery
- Structural-system, material or connection work where performance could not be predicted from available knowledge.
- Prefabrication or modular-method investigations that went beyond engineering to a known specification.
- Energy or envelope work undertaken because established methods could not reach a defined performance target.
- Constructability or geotechnical experiments that tested an unresolved behaviour rather than adapting a standard detail.
Bespoke is not the same as experimental
Construction to code and specification, standard estimating and scheduling, established methods on a new site, and architectural or cosmetic design generally fall outside SR&ED. Separate those activities from any investigation; the project contract does not draw the claim boundary for you.
Keep the mock-up result with the design change
Mock-ups, instrumented tests, structural data, energy models compared with measured performance, engineering changes and site-trial notes can show the investigation. Keep the as-built condition with the result; site changes can make the original model an unreliable comparison.
SREDlog organizes approved project records and connects reviewed costs to the trial or test that supports them.
Frequently asked questions
No. A new design delivered through established engineering remains routine. Review only the separate work, if any, that meets both CRA requirements.
No. Difficulty may explain the problem, but the record still needs a technological advancement purpose and a systematic investigation or search by experiment or analysis.
Keep the drawing or model version, as-built condition, instrumentation, test result, observation and resulting engineering decision together. See documentation requirements.
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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.