Sr&ed 5 questions vs 3 criteria This is how five new SR&ED questions map to three traditional SR&ED criteria: Five Questions Three Criteria 1. Was there a technological uncertainty – an uncertainty that could not be removed by standard practice? TU: Technological uncertainty 2. Did the effort involve formulating hypotheses specifically aimed at reducing or eliminating that uncertainty? TC: Technological content 3. Was the adopted procedure consistent with the total discipline of the scientific method, including formulating, testing, and modifying the hypotheses? TC: Technological content 4. Did the process result in a scientific or a technological advancement? TA: Technological advancement 5. Was a record of the hypotheses tested and the results kept as the work progressed? TC: Technological content & Supporting Documents TU (Technological Uncertainty): What scientific or technological uncertainties did you attempt to overcome – uncertainties that could not be removed using standard practice? TC: (Technological Content): What work did you perform in the tax year to overcome the technological uncertainties described in section TU? (Summarize the systematic investigation or search) TA (Technological Advancement): What scientific or technological advancements did you achieve as a result of the work described in Section TC?

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This is how five new SR&EDquestionsmap to three traditionalSR&EDcriteria:
Five Questions Three Criteria
1. Was there a technological uncertainty – an uncertainty
that could not be removed by standard practice?
TU: Technological uncertainty
2. Did the effort involve formulating hypotheses
specifically aimed at reducing or eliminating that
uncertainty?
TC: Technological content
3. Was the adopted procedure consistent with the total
discipline of the scientific method, including formulating,
testing, and modifying the hypotheses?
TC: Technological content
4. Did the process result in a scientific or a technological
advancement?
TA: Technological advancement
5. Was a record of the hypotheses tested and the results
kept as the work progressed?
TC: Technological content &
Supporting Documents
TU (Technological Uncertainty):
What scientific or technological uncertainties did you attempt to overcome – uncertainties that
could not be removed using standard practice?
TC: (Technological Content):
What work did you perform in the tax year to overcome the technological uncertainties described in
section TU? (Summarize the systematic investigation or search)
TA (Technological Advancement):
What scientific or technological advancements did you achieve as a result of the work described in
Section TC?