SR&ED Uncertainty Qualifier

Assess your R&D project's eligibility for SR&ED tax credits based on the three core criteria: technological advancement, uncertainty, and systematic investigation.

Court-Precedent Based
Expert Analysis
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SR&ED Eligibility Assessment

Based on Canadian tax court precedents and CRA guidelines, this assessment evaluates your project against the three core SR&ED criteria.

Question 1 of 8

Describe your R&D project in detail. What specific technical challenge were you trying to solve?

Understanding SR&ED Eligibility

Based on Canadian tax court precedents and CRA guidelines

Technological Uncertainty

The technical challenge must involve genuine uncertainty that cannot be resolved using existing knowledge or routine engineering procedures.

Key Case: Northwest Hydraulic Inc. v. The Queen (1998)

Systematic Investigation

A structured approach to resolving the uncertainty through experiments, analysis, and iterative development.

Key Case: CW Agencies v. The Queen (2000)

Technological Advancement

The project must seek to advance the state of technology beyond existing solutions and approaches.

Requirement: All three criteria must be present

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