R&D Tax Credits

SR&ED AI R&D Documentation

Most Canadian AI teams leave SR&ED money on the table because the R&D documentation was written months after the fact by someone who did not do the work. CFRI ships the AI system and the SR&ED-aligned R&D record together — technological uncertainty, hypotheses, experiments, and results, captured as the work happens.

01

What CRA actually wants

Identifiable technological uncertainty, a hypothesis-driven experimental approach, systematic investigation, and a record that the work advanced the team's technological knowledge. We frame every AI engagement around those four pillars.

02

Captured as the work happens

Each sprint produces a structured R&D log: uncertainty statement, hypothesis, experiment design, result, knowledge advancement. By the time the claim is filed the technical narrative is already written and dated.

03

Survives review

When CRA asks questions, the engineers who did the work can answer them — because the documentation reflects what they actually did, not a reconstruction.

What we deliver
  • Per-sprint SR&ED R&D logs
  • Annual technical narrative authored to CRA T661 expectations
  • Experiment evidence (notebooks, eval results, decision records)
  • Eligible vs ineligible scope mapping
  • Optional partnership with a SR&ED claim accountant
Frequently asked

Is generative AI work SR&ED-eligible?

The R&D portions are when there is genuine technological uncertainty — novel retrieval methods, eval harnesses, agent coordination, or fine-tuning research. Routine integration work is not eligible.

Do you file the SR&ED claim?

We produce the technical R&D documentation. We partner with experienced SR&ED accountants who file the claim itself.

What if we have already started the project?

We can backfill the technical narrative if the underlying engineering evidence (commits, evals, decision records) is intact, and capture the remaining work in real time.

What about IRAP-funded work?

IRAP-funded R&D is typically not double-claimable as SR&ED for the funded portion, but unfunded sister work usually is. We map the boundary explicitly.

Do you work with Quebec CDAE / R&D credits?

Yes — we structure documentation to support both federal SR&ED and Quebec-specific credits where the entity qualifies.

How to start?

Email info@cfri.io with the project scope and the fiscal year-end.

Next Step

CAPTURING SR&ED ON YOUR AI WORK?

Thirty minutes with operators who have already shipped what you're trying to figure out. CAD-billed. SR&ED-aware.

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