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Dominic Alfred

IP and Technology Lawyer, Alfred Law


To qualify to receive the (SR&ED) tax incentive, the work, for the most part, must be conducted in Canada and must be either basic research, applied research or experimental development:


  • Basic research: This is work carried out to advance scientific knowledge without a practical application in view. It is usually done in universities or research institutes.
  • Applied research: This is also work carried out to advance scientific knowledge but, unlike basic research, it is done with a specific practical application in view.
  • Experimental development: This work is carried out to achieve technological advancement.


Answered: a month ago