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Leaving Normal

Leaving Normal

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Published by SRED Unlimited
Bruce Madole discusses the beginning of SR&ED claimable activities as technical uncertainty. He describes this as the moment where your normal processes don't work, and you need to try something unusual. He also describes claimable ways to approach such situations, as opposed to non-claimable methods.

( http://www.sredunlimited.com )
Bruce Madole discusses the beginning of SR&ED claimable activities as technical uncertainty. He describes this as the moment where your normal processes don't work, and you need to try something unusual. He also describes claimable ways to approach such situations, as opposed to non-claimable methods.

( http://www.sredunlimited.com )

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Categories:Types, Brochures
Published by: SRED Unlimited on Nov 12, 2010
Copyright:Attribution Non-commercial

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01/08/2011

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Copyright 2010 Bruce MadoleLeaving Normal
Leaving Normal
“Normally, when faced with this kind of problem, I would …”This is an example of a statement that might be made by any experienced person,about a technical problem. Someone, that is, who actually knows what “normal” is, andwho is experienced enough, and perceptive enough, to recognize that “this isn’t normal”.Such a person, if prompted, can probably explain in concrete terms why, and inwhat way, a given situation is not normal. Even if the perception was at first the productof an informed intuition, our subject matter expert can probably rattle off a list of theroutine or standard approaches that could be used, except in this instance, for whatever reasons. This recognition that one is “leaving normal” is at the very heart of what theSR&ED program calls “technological uncertainty”, and technological uncertainty isliterally the beginning of SR&ED. (The end of technological uncertainty is also the endof the SR&ED, but that’s a subject for another day.)You can’t claim SR&ED until you have first recognized the existence of at leastone technological uncertainty that is associated with the work. At that point, havingrecognized a technological uncertainty, you have to be engaged in pursuing the answer or trying to solve that problem, or there is still no SR&ED work.I have worked on projects in the past where the technical experts carefullyidentified the technological uncertainties, as though they were rocks in a harbour, andthen spent the rest of the project just “steering around the rocks”, never once trying to
This document is the property of Bruce Madole, and is used by permission. All rights are reserved. The opinions expressed herein are personal, created for entertainment andinformation purposes, and are not intended to be relied on in place of professional counsel or advice. No part of this document may be re-used, transmitted or re-transmittedwithout the express prior written consent of the author, who can be contacted at: brucemadole@sympatico.ca 

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