A project to develop a new feed or to grow crops that have substantially increased vitamin content, produce better or more reliable yields, or are more tolerant to weather conditions and resistant to blight, would be qualifying R&D.
Creating an innovative chilled food container that provides a substantially longer shelf life than currently available, would also qualify. The scientific or technological uncertainties to be addressed are in the interactions between the food, gas content and container to keep the food fresh for longer. By contrast, the work in dealing with authorities to comply with extended use-by date regulation would not qualify.
The scientific and technological advance is in resolving the uncertainty in the creation of a new improved strain. However, work to protect this new strain with plant breeding rights does not qualify as it is regulatory, not scientific or technological activity. Not all innovation qualifies. A project to create a food container where the innovation lies in the artistic design or presentation of the packaging to encourage prospective customer purchases would not qualify.
The uncertainty here is in design or marketing, not in science or technology. Not every change advances overall knowledge and capability. Creating new Vitamin C rich confectionery simply by adding Vitamin C to the ingredients does not qualify. A competent professional could carry out the process without uncertainty in either combining the ingredients or their reaction in the body when consumed.
Source: CRA (Canada Revenue Agency)