SR&ED CONSTRUCTION AND CIVIL ENGINEERING
The SR&ED program isn’t confined solely to high-tech or pharmaceutical industries—its principles extend into construction and civil engineering, provided the work involves overcoming technological or scientific uncertainties through systematic investigation. In this context, qualifying projects aren’t about routine construction; they must push the boundaries by developing or refining innovative materials, processes, or design methodologies that advance scientific or technological knowledge.
Possible SRED eligible activities (not exhaustive) :
- Innovative Materials and Techniques. Eg a novel composite or self-healing concrete designed to reduce maintenance costs and improve durability. Characteristics of a good candidate could include hypotheses, experimental methods, results, and iterations to find the right solution
- Systematic Investigation in Civil Engineering. When you are confronted by technological uncertainties and there is no clear path to resolving the challenge or you are gaining new knowledge , not available in the public domain
Ultimately, if your civil engineering or construction project involves experimental development aimed at resolving technical problems or significantly improving conventional methods or you are gaining new knowledge through research and data analysis, it could align with SR&ED eligibility. Considering changes in the industry such as sustainable construction practices, advancements in modular building techniques, and automation, innovative companies now have more avenues to not only boost competitive advantage but also benefit from financial incentives through the SR&ED program