Reference Library

SR&ED Project Examples & Issues

Illustrative project examples across software, medical, and cross-industry SR&ED claims, drawn from CRA guidance and Tax Court data.

SR&ED Software Projects
YearProjectMaterials
2017CRA — Guidelines & examples for SR&ED in ICT (Mar. 22, 2017)Source PDF · Project PDF · Video
2017Issues claiming SR&ED in Artificial IntelligenceSource PDF · Project PDF · Video
2018CRA ICT example — blockchain developmentSource PDF · Project PDF · Video
2024USPTO guidelines & examples for AI within patentsSource PDF · Project PDF
SR&ED Medical Projects
YearProjectMaterials
2021Dr. Andre Lamy MPC — see Tax Cases (2020 TCC 61)Source PDF · Project PDF · Video
SR&ED Projects — Various Industries
YearsReferenceMaterials
1988–2025Table of SR&ED judgments from the Tax Court of CanadaView full docket →
2015–2024SR&ED project examples using Tax Case dataListing · Key criteria · Descriptions
1988–2012SR&ED project examples using CRA & Tax Case dataListing & links
Source documents and videos are being re-linked progressively as they're recovered from archived records. If a link you need isn't here yet, email registration@sredstakeholder.ca.