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SR&ED Intro
- 1. SEEK Solutions Introduction to SR&ED
- 3. Definition International: “For a … project to be classified as R&D, its completion must be dependent on a scientific &/or technological advance, the aim of the project must be the systematic resolution of a scientific and/or technological uncertainty.” Source: Frascati Manual 2002, paragraph 135 Canada: Systematic investigation or search, that is carried out in a field of science or technology, by means of experiment or analysis and that is: a) Basic Research b) Applied Research c) Experimental Development * *advancement for the purpose of creating new, or improving existing, materials, devices, products or processes Source: Income Tax Act Subsection 127
- 4. CRA Five Questions 1. Was there a scientific or a technological uncertainty —an uncertainty that could not be removed by standard practice? 2. Did the effort involve formulating hypotheses specifically aimed at reducing or eliminating that uncertainty? 3. Was the adopted procedure consistent with the total discipline of the scientific method, including formulating, testing, and modifying the hypotheses? 4. Did the process result in a scientific or a technological advancement? 5. Was a record of the hypotheses tested and the results kept as the work progressed?
- 5. 5 Sections 1. Objective – Quantify what you are trying to accomplish 2. Standard Practice – Explain why you don’t know how to achieve objective 3. Hypothesis – Select variables to test 4. Testing – Isolate variables and test a range of parameters 5. Conclusion – What you learned about the variables Repeat steps 3 to 5, refining hypothesis until project complete
- 6. What Qualifies? • Employee hours • Contractors • Materials Consumed *Directly related to resolving the uncertainty Formulating hypothesis Designing tests Testing Analyzing results
- 7. Activities Eligible Ineligible Engineering Commercial Production Design Market Research Operations Research Sales Promotion Mathematical analysis Quality Control or Routine Testing Computer programming Social Sciences Data gathering Humanities Testing Aesthetic or Style Changes
- 8. Examples of evidence to support the SR&ED work claimed Supporting evidence Project planning documents Records of resources allocated, time sheets Design of experiments Design documents, CAD and technical drawings Project records, laboratory notebooks Records of trial runs Project progress reports Minutes of project meetings Test protocols, test data, test results Analysis of test results, conclusions Final project report or professional publications Photographs and videos Prototypes, samples Scrap, scrap records Contracts Technological advancement Technological uncertainty Work done Dates Employees involved
- 9. New Time Sheet Date Feb 14, 2014 Hours Persons 4 Bob Project Process Improvement Variables Time Temperature Result 100C at time of 30 seconds gave best film thickness
- 10. Test Matrix Variable 1 Variable 2 Variable 3 Variable 1 Result Result Result Variable 2 Result Result Result Variable 3 Result Result Result TimeTemperature 120°C 130°C 140°C 300 seconds 7 microns 6.5 microns 7 microns 330 seconds 8 microns 7 microns 7 microns 360 seconds 9 microns 8 microns 7.5 microns
- 11. Example Project Objectives: • Thickness tolerance (microns) • Film hardness (Rockwell) Standard practice: • Process developed in-house • Complex part geometry • Standard methods were tried and failed
- 12. Hypothesis: Process parameters will increase thickness Variables a. b. Temperature Dip time Conclusion Slow dip times increased thickness while a moderate temperature reduced dripping
- 13. Want to know more? Twitter: @SRED_Shaun LinkedIn: Shaun Button SEEK Solutions