Within the program, research and development is considered as an increase in knowledge as a result of a systematic investigation. This definition fairly encompasses research and development on shop floors, as much as in laboratories.

The program does not specifically reward success or failure; knowledge can be as much how to do something, as how NOT to do something! N.J. Robbins Consultants specializes in identifying eligible SR&ED activities and communicating a client’s research and development program in a manner that maximizes tax credit benefits.

Click on the sub-menus on the right to learn more about the SR&ED eligibility. Some material within each category of eligibility is sourced from An Introduction to the Scientific Research and Experimental Development Program. (T4052(E) Rev. 01)