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A Practical Guide to SR&ED in 2011 - CCH Canadian

A Practical Guide to SR&ED in 2011 - CCH Canadian

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Eligible Activities• Paragraph 248(1)(d) support<strong>in</strong>g activities− Eng<strong>in</strong>eer<strong>in</strong>g− Design− Operations Research− Mathematical analysis− Computer programm<strong>in</strong>g− Data collection− Test<strong>in</strong>g and Psychological ResearchMust be required <strong>to</strong> resolve technological uncerta<strong>in</strong>ties andcommensurate with project needs

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