At http://gordonfeil.blogspot.ca/2017/01/technological-uncertainty.html
we addressed the first of the five questions which must have a Yes answer for
CRA to consider your project as SR&ED.
The second question has to do
with whether you formed hypotheses
having the purpose of resolving the technological uncertainty addressed by
the first question. The formulation of
an hypothesis does not happen in absence of consideration of the technological
uncertainty. You can’t very well hypothesize a resolution unless you have
thought about the problem.
An hypothesis, in the context
of SRED, is an idea or suspicion about what might work in reducing or
eliminating the technological uncertainty. It is best to write it down. Every
time you have an idea about what will might work, record the idea. This is
so that you can provide evidence to CRA that the answer to Question 2 is Yes.
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