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SR&ED for medicine

SR&ED for medical research and device development.

Research programmes can connect laboratory experiments, prototype devices and specialist analysis. Cedar brings that work into one claim strategy, writes the technical report and reconciles the financial records with your team and accountant.

Discuss a project

Connect the research programme to the claim.

The claim needs to explain the scientific or technological knowledge sought and the experiments used to pursue it. We work with the researchers and developers who can explain the methods, results and changes in direction.

For work involving outside laboratories, collaborators or sponsors, we also review the agreements and financial records. Understanding who performed the work, who paid for it and what was contracted is part of preparing the claim.

Illustrative examples

Development problems worth a closer look

These hypothetical examples show how a technical problem can lead to experimental work. We assess your project using its actual starting knowledge, investigation and records.

An assay affected by sample conditions

Development challenge

A laboratory assay gives inconsistent responses as sample composition changes. The available methods do not explain the interference well enough to establish a reliable measurement approach.

Experimental work

Experiments compare sample preparation and reagent conditions using controls and repeated measurements. Analysis of the response patterns tests possible sources of interference and guides revisions to the method.

A device signal affected by temperature

Development challenge

A device prototype needs to distinguish a measured signal from temperature drift within a limited power budget. The remaining measurement error cannot be resolved with available sensing and compensation approaches within that power limit.

Experimental work

Bench experiments compare sensor, circuit and compensation revisions across controlled conditions. Measurements of drift, error and energy use test the design assumptions and inform the next prototype.

Claim strategy

Define the work and the costs.

We identify the research and experimental development within the wider programme, together with work that directly supports it. Routine verification, quality control and administrative work for regulatory submissions are considered separately from that investigation.

Cedar reconciles the project costs with your financial records and documents the allocations used in the claim.

How CRA groups SR&ED projects
Supporting records

Start with the records from the work.

Link each result to its protocol, sample or prototype version. We can use those connections to follow the experimental sequence without asking your team to recreate the whole programme from memory.

CRA’s documentation guidance
Protocols and versions
Experiment plans, assay methods and identified sample or device revisions.
Results and analysis
Measurements, controls, analysis and research conclusions tied to the experiments.
Research agreements
Laboratory, collaboration and sponsor agreements that explain the work and the financial relationships.
Project expenditure records
Staff activity, payroll, materials, external research or testing invoices and accounting records.
Working with Cedar

A senior preparer leads your whole claim.

We handle the claim strategy, technical reports, financial reconciliation, tax schedules and filing coordination. Our fees are tied to the outcome of your claim, and full CRA audit and provincial review support is included.

  1. 1

    Set the claim strategy

    We speak with the people who did the work, review the development records and identify the projects and costs to assess.

  2. 2

    Write and reconcile

    We write the technical reports, reconcile expenditures to your accounts and prepare the federal and applicable provincial tax schedules. Your team provides the records and reviews the completed claim for approval.

  3. 3

    Coordinate filing and handle reviews

    We coordinate the claim filing with your accountant, who files the corporate T2 return. If the claim is reviewed, we prepare technical and financial responses, attend meetings and coordinate with your team and accountant.

Preparation guides

All articles
Evidence

Keep the records that explain your R&D

A practical way to connect design notes, test results, project time, and costs using the records your team already creates.

3 min read
Discuss a project

Tell us what you’re developing.

Include a researcher or developer who can explain a recent investigation. We can begin with a short experiment history and identify the technical and financial records needed for the claim.

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