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Dominic Alfred

IP and Technology Lawyer, Alfred Law


The business environment in which SR&ED work is carried out influences the type and sources of evidence that are available to support the SR&ED claim.


Here are some examples of supporting evidence:


  • project planning documents
  • documents on design of experiments
  • experimentation plan
  • design documents and technical drawings
  • project records, laboratory notebooks
  • design, system architecture and source code (software development)
  • records of trial runs
  • project progress reports
  • minutes of project meetings
  • test protocols, data, results, analysis and conclusions
  • final project report or professional publication
  • photographs, videos
  • prototypes, samples
  • scrap, scrap records
  • contracts, lease agreements
  • records of resources allocated to the project, time sheets, activity records, payroll records
  • purchase invoices and proof of payment
  • accounting records


Answered: a month ago