Scientific or technological uncertainty flowchart
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Question 1
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| Can your scientific or technological uncertainty be resolved using knowledge that is publicly available, or deducible by a competent professional? | If you answered Yes then this activity is not eligible for the R&D tax credit*. If you believe you may have an appreciable element of novelty, go to the R&D activities involving an appreciable element of novelty section. |
If you answered No then go to Question 2. |
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Question 2
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| Do you need to conduct systematic, investigative, and experimental (SIE) activities to resolve the technological or scientific uncertainties? | If you answered Yes then you may have scientific or technological uncertainty for the purposes of the tax credit*. | If you answered No then this activity does not satisfy the scientific and technological uncertainty eligibility criteria for the R&D tax credit*. If you believe you may have an appreciable element of novelty, go to the R&D activities involving an appreciable element of novelty section. |
| *To find out more, check the detailed R&D information or consult your professional advisor. |
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