Essential Elements
Your project narrative is the cornerstone of your SR&ED claim. Include each of these elements to create a comprehensive, CRA-compliant narrative.
Technological Objective & Baseline Knowledge
Clearly state what you aimed to achieve and what existing knowledge you started with.
Specific Uncertainty Encountered
Describe the technological uncertainties that couldn't be resolved through standard practice.
Hypotheses Formulated
Explain the hypotheses you developed to address the uncertainties.
Experimental Methods & Setup
Detail the systematic investigation and experiments conducted.
Results & Measurements
Document outcomes and how they were measured or evaluated.
Technical Challenges & Iterations
Describe obstacles faced and how you iterated to overcome them.
Conclusion—Advancement Achieved
Summarize whether technological advancement was achieved or not.
Next Steps or Future Work
Outline planned continuation or future research directions.
Supporting Evidence References
Reference lab notes, code commits, and other documentation.
Tips for Writing
Best Practices
- Be concise: CRA reviewers read hundreds of files—clarity wins.
- Use plain language: Avoid marketing jargon; focus on technology.
- Quantify: Explain how much faster, cheaper, or more accurate the outcome is.
- Reference evidence: Point to appendices or document IDs rather than embedding everything.
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