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SR&ED for software & technology

SR&ED for the hard parts of software development.

The work behind a release can span architecture trials, failed approaches and performance experiments. Cedar traces that work with your developers and takes the claim through technical writing, cost reconciliation and filing coordination.

Discuss a project

The investigation can cross features and releases.

A single technical problem can occupy several developers, appear in different repositories and continue across releases. We group the connected experiments around the advancement sought, rather than treating each feature or sprint as a separate claim project.

Your developers explain the starting architecture and the limits they encountered. We follow design decisions, benchmarks and source history to write a technical report that explains the investigation in terms another technical reviewer can follow.

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.

Transaction consistency at low latency

Development challenge

A distributed system needs to preserve transaction consistency while meeting latency and recovery requirements. The available architecture patterns do not establish how to meet those constraints together.

Experimental work

Experiments compare coordination strategies under representative workloads and injected failures. Latency distributions, recovery behaviour and inconsistent states show where each approach breaks down and inform the next design.

A model within a device’s compute budget

Development challenge

A model needs to detect rare events in noisy inputs within a device’s memory and response-time limits. The available modelling approaches leave an unresolved tradeoff between detection accuracy and resource use.

Experimental work

Comparisons of input representations, training approaches and model sizes measure both detection errors and resource use. The investigation follows the failure patterns and tradeoffs revealed by those comparisons.

Claim strategy

Define the work and the costs.

We map the experimental work and the programming, analysis and testing that directly support it. Routine feature implementation, migrations, ordinary bug fixes and release testing are separated from that scope.

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.

Start with the tools your developers already use. A design document linked to an issue, a benchmark and a code revision can explain more than a retrospective summary on its own.

CRA’s documentation guidance
Architecture decisions
Design documents and issue discussions recording the approaches considered and the limits they were meant to address.
Benchmarks and experiments
Test workloads, configurations and results, including unsuccessful approaches and the conclusions drawn from them.
Development history
Source revisions, pull requests and project activity that establish who did the work and when.
Project costs
Payroll and activity records, contractor agreements and invoices for reconciliation with the financial accounts.
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.

Bring a development lead and a difficult problem from a recent release. We can work from a design discussion or test history to identify where a claim assessment should begin.

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