Prior to this modification, the technical description of SR&ED projects was joined to Form T661 by means of a «free-form» technical report. No particular style or presentation was imposed, as long as the description 5 specific sections were included (objectives, knowledge base, advancements, activities and supporting documentation). Also, for companies claiming more than 20 SR&ED projects, only the 20 most important projects (cost-wise) were to be described.
The changes proposed by CRA mostly concern the format in which the projects must be described: all projects must now be written within a template integrated in Form T661, and a word-count limit is imposed for each section. This limit corresponds to internal procedures already applied by Cognifistech’s technical writers, so this should not impact our writing routine much. On the other hand, major and complex projects must now be further synthesized to fit within these limits.
Furthermore, section titles have been modified for «clarification» purposes.
- We will now have to describe «technological obstacles» instead of «technological uncertainties».
- It also question of «systematic investigation» rather than «experimental development activities».
- It will also be imperative to state which «science field» is targeted by the experimental development performed as well as the type of documentation available for proof.
