The approved SR&ED activities indicated earlier in this section must also meet these three criteria:

• Scientific or technological advancement. There must be a sense of advancement or accomplishment as a result of the work; an increase in scientific or technological knowledge. The advancement can be just as much on HOW to do something, as HOW NOT to do something; even “failed” projects can be eligible. Nonetheless, work must actually be done to prove or disprove a hypothesis or concept.

• Scientific or technological uncertainty. There must be a degree of uncertainty to the work being done, and the uncertainty must be technical in nature.  Ignorance of standard methodology does not qualify as an uncertainty; the uncertainty must be real, and present a challenge whose solution is otherwise unknown to the client.

• Scientific and technical content. SR&ED activities must, of course, be technical in nature.