> On 12/27/07, Spehro Pefhany <
RemoveMEspeffTakeThisOuT
interlog.com> wrote:
>> At 02:31 AM 12/27/2007, you wrote:
>> >"Research is all about discovering new things"
>> >
>> >Reading a datasheet for the first time could be research in the spirit
>> >of above definition.
>> >
>> >"Development is taking known ideas and using them to build products. "
>> >
>> >No comment, but I'm sure not all guys here agree this definition.
>> >
>> >Vasile
>>
>> This is the kind of definition I like, from the Mandarins in Ottawa:-
>
> Just for your record: I'm working in R&D since 20 years, so maybe the
> mandarins have right. This fight about what the hell is R and what the
> hell want those damn D engineers which are finalising their research
> with a product, a technology or just a patent is really useless.
> :)
>
>>
>> (SR&ED stands for Scientific Research and Experimental Development)
>>
>> -----
>>
>> Work that qualifies for SR&ED tax credits includes:
>> * experimental development to achieve technological advancement
>> to create new materials, devices, products, or processes, or improve
>> existing ones;
>> * applied research to advance scientific knowledge with a
>> specific practical application in view;
>> * basic research to advance scientific knowledge without a
>> specific practical application in view; and
>> * support work in engineering, design, operations research,
>> mathematical analysis, computer programming, data collection,
>> testing, or psychological research, but only if the work is
>> commensurate with, and directly supports, the eligible experimental
>> development, or applied or basic research.
>>
>> The following activities are not eligible for benefits under the program:
>> * social science and humanities research;
>> * commercial production of a new or improved material, device, or
>> product, or the commercial use of a new or improved process;
>> * style changes;
>> * market research or sales promotion;
>> * quality control or routine testing of materials, devices,
>> products, or processes;
>> * routine data collection;
>> * prospecting, exploring, or drilling for or producing minerals,
>> petroleum, or natural gas; and
>> * development based solely on design or routine engineering practice.
>> ----
>>
>> Quite similar engineering work could be a part of an SR&ED effort or
>> simply
>> routine engineering work, depending on the intent of the project, but
>> routine
>> engineering by itself is never SR&ED. IME, engineers usually much more
>> aware
>> than accounting types of whether any technological risk is being
>> undertaken or
>> not.
>>
>> Best regards,
>>
>> Spehro Pefhany --"it's the network..." "The Journey is the
>> reward"
>>
spamBeGonespeffspamBeGone
interlog.com Info for manufacturers:
>>
http://www.trexon.com
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>>
>>
>>