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It is the attempt to go beyond the state of the art (standard practice), that demonstrates the eligibility for SR&ED credit
How to document SR & ED ? Meet the intensified SR&ED documentation requirements of the CRA - A practical and simple guide
Know how to write uncertainties : this is where you detail the uncertainties that are the core of your argument, why you believe your project is SR & ED.
The CRA now requires you to document your SR&ED contemporaneously. You must now document your processes, your issues and your evolution.
Finance the development of your technology in Canada regardless of the area in which you operate : IT, Manufacturing, Chemistry, Gaming, Environment, etc.