Work that does not qualify as eligible SR&ED activities includes:

• Research in social sciences and humanities;

• Commercial production of a new or improved material, device, product or process (work must be isolated from commercial activity, though the work leading up to commercial production is eligible);

• Style changes;

• Market research or sales promotion;

• Quality control or routine testing of materials, devices, products or processes;

• Routine data collection;

• Prospecting, exploring or drilling for or producing minerals, petroleum or natural gas.