GPUs Are Capital Again
For more than a decade, SR&ED gave Canadian companies no tax reason to own the hardware their R&D ran on. Capital expenditures came out of the program after 2013, and the logic that followed was simple: if the machine could not be claimed, renting capacity was one less thing to think about. That has changed. […]
SR&ED in the Age of Vibe Coding: How to Claim AI-Generated R&D Without Triggering an Audit
Software development has undergone a massive paradigm shift. Engineering teams are no longer drafting syntax line by line; they are “vibe coding”, using natural language prompts in tools like Cursor, Windsurf, and Claude to orchestrate entire codebases. This velocity shift has left founders and CTOs asking a critical question: If AI wrote 70% of our […]
The Tariff Dispute Escalated Again. What Could Your Business Response Be Worth?
Canada’s new counter-tariffs took effect September 8, imposing duties of 15%, 25% or 50% on $27.6 billion of U.S. goods. Within hours, the United States announced further measures affecting certain Canadian dairy products, alcoholic beverages and motor vehicles. The import restrictions take effect September 29, while other product-list changes begin September 15. U.S. agencies were […]
When Does Software Innovation Actually Become SR&ED?
“We developed a revolutionary AI platform. We’re definitely doing SR&ED innovation, right?” This is probably the sentence we hear most often. And yet… The answer isn’t necessarily yes. Yes, a company can invest several million dollars, mobilize a team of 30 developers for two years, and create a completely unprecedented product… without carrying out a […]
AI Is Transforming Drug Discovery, but Good Data Remains the Foundation
Artificial intelligence (AI) is rapidly reshaping the landscape of drug discovery. From identifying novel therapeutic targets to predicting molecular interactions and optimizing lead compounds, AI-driven approaches promise to accelerate research while reducing development costs. However, despite impressive advances in computational methods, one fundamental principle remains unchanged: the quality of AI predictions depends on the quality […]
The SR&ED Documentation Problem: Can AI help?
When an SR&ED claim is selected for review, a company will need documentation to support both the work performed and the expenditures claimed. The problem is not always a lack of evidence. In many cases, the information exists, but it is spread across different systems, departments and file formats. Technical records may be stored in […]
Predicting Hygrothermal Aging and Mechanical Degradation in Composite Materials
Abstract Polymer matrix composites are widely used in aerospace, automotive, energy, and marine applications due to their high specific strength, low density, and design flexibility. However, their long-term performance can be significantly affected by harsh environmental conditions, particularly combined exposure to moisture and temperature variations. Hygrothermal aging induces complex degradation mechanisms, including moisture diffusion through […]
The Rise of Citizen Automation: How No-Code Tools Like n8n Are Quietly Reshaping Innovation in Business
A silent revolution is taking place inside modern organizations. While generative AI captures headlines, the most transformative trend is happening behind the scenes: employees creating their own automated systems. Tools like n8n, Zapier, Make, and Power Automate have democratized process automation, enabling non-developers to build workflows that rival lightweight internal software. This movement “Citizen Automation” […]
Digital Twins & SR&ED: When Simulating Becomes Eligible Innovation
From smart cities to smart factories, digital twins are redefining how organizations design, test, and optimize complex systems. These virtual replicas powered by real-world data and advanced simulations allow industries to predict failures, reduce costs, and accelerate innovation. But here’s the key question for Canadian innovators: Can your digital twins work qualify for SR&ED tax […]
The Ethical Dilemmas of AI-Driven Healthcare Innovation in Neurology
Over the last decade, Artificial intelligence (AI) alongside machine learning (ML) has been increasingly at the forefront of transforming healthcare and healthcare systems, promising personalized treatment, enhanced diagnostic accuracy, reduced costs, and improved clinical decision making. Unlike traditional health innovation pipelines, AI-driven innovation raises several uncertainties centring on data privacy, transparency, bias, accountability and regulatory […]