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