You faced uncertainty about whether a specific result could be achieved, or how to achieve it, due to technological limitations.
You conducted work in a systematic way, through experiments or analysis, to resolve the technological uncertainty.
Your work aimed to achieve a technological advancement that would increase the overall knowledge base.
The work was performed by qualified personnel with relevant technical expertise in the field.
Many common business activities may qualify for SR&ED credits. Here are some examples of eligible work: Software development with technical challenges Product design and prototyping Process improvement and automation Materials research and testing Engineering design iterations Technical feasibility studies Algorithm development Integration of new technologies