SRED Case Study: Development based on existing scientific or technological knowledge

Introduction

Development work is based on an existing scientific or technological knowledge base. Specifically, you might be directly adapting a known engineering or technological practice to a new situation when you are reasonably certain that the known technology or practice will achieve the desired objective.

We cannot determine eligibility without understanding the work performed and evaluating it using the five questions. In this example, there are indicators that suggest there may be uncertainty but they do not point to any specific uncertainty.

Example

You are a greenhouse grower. After successfully verifying that a newly developed plant variety can be grown on a small scale, you believe there is a good chance you can use the new plant variety to produce commercial crops. You are trying to find the optimum conditions to maximize production.

You plant a controllable zone (between 2 and 10 acres) in a greenhouse and monitor the growth of your crop. Depending on its performance, you make adjustments to guide the crop to optimal production. These adjustments involve using optimization techniques for variables such as light, temperature, carbon dioxide, and humidity.

You also develop and implement management protocols to optimize the control of nutrient levels, de-leafing, thinning, and other operational practices. These adjustments and management protocols are often called the “development of cultural management strategies” or “crop husbandry strategies.”

Based on the results from your controllable zone, you start commercial production.

Conclusion

These strategies are well-known and practiced in this industry. You are fairly sure that the techniques, data, and procedures you used, in this case, would work to optimize production. So, although you might not be certain of the specific parameters, figuring them out using these strategies is drawing on the existing scientific or technological knowledge base of the industry.

In this case, there is no scientific or technological uncertainty in determining the optimum conditions to maximize production of a new plant variety. This is the development based on the existing scientific or technological knowledge base.

Source: CRA (Canada Revenue Agency)

 

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