Important:
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more
R&D activity need not be successful to be eligible
Success of activity
To be eligible, activities must:
- be intended to advance science or technology by resolving scientific or technological uncertainty, or
- involve an appreciable element of novelty.
However, they do not have to be successful. Activities remain eligible even if they do not resolve the uncertainty or introduce appreciable novelty.
Find out more
- What is research that is systematic, investigative and experimental?
- R&D activities aimed at resolving scientific or technological uncertainty
- R&D activities involving an appreciable element of novelty
- Support activities
- Determining when eligible R&D activities start and finish
Date published: 30 Sep 2008
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