SR&ED evidence readiness for AI and digital projects
AI, automation, cloud, robotics, and software projects can create technical uncertainty. Digid helps Canadian teams turn that work into a clearer project record before implementation details disappear into tickets, chats, vendor notes, and code history.
Where SR&ED may fit
SR&ED is about experimental development and the evidence around uncertainty, investigation, and results. For AI and digital work, the useful first step is to separate normal implementation from work that required a systematic technical attempt. For the official eligibility language, review the CRA SR&ED eligibility guidance.
Technical uncertainty
The team could not solve the problem by routine configuration, basic integration, or known vendor documentation.
Systematic work
There were hypotheses, tests, failures, constraints, measurements, and decisions that can be explained after the fact.
Traceable evidence
The project has enough notes, commits, tickets, architecture decisions, and test records to support a credible review.
Good projects to clarify
- AI model evaluation, prompt systems, retrieval workflows, model testing, and data pipelines where accuracy or reliability was uncertain.
- Manufacturing automation, robotics, inspection, scheduling, or quality workflows that required technical trials.
- Cloud, security, integration, or software platform work where performance, scale, or system behaviour had to be proven.
What to prepare before a review
- A short project summary: business problem, technical goal, team involved, dates, and current status.
- Evidence trail: GitHub, Jira, Linear, emails, lab notes, cloud logs, test files, diagrams, screenshots, and vendor correspondence.
- Cost context: staff time, contractor work, cloud usage, prototypes, equipment, and related implementation spend.
What you leave with
A Digid review gives you a practical evidence map. It identifies the technical story, missing documentation, likely project boundaries, and the next path to discuss with your accountant, SR&ED specialist, or funding advisor.
- A plain-language project narrative that separates business goals from technical work.
- A list of evidence gaps to close before the project becomes hard to reconstruct.
- A routing view across SR&ED, DMAP/TDP, BDC LIFT, OCI programs, and self-funded implementation.
When to use another path first
If the work is mostly buying software, configuring a known tool, training users, or writing a business plan, another route may be more useful before SR&ED evidence work. Digid helps decide whether the next step is a funding plan, AI onboarding, vendor selection, a cloud build, or a governance review.
Important note
Digid does not replace your tax advisor and does not determine SR&ED eligibility, approval, or claim value. We help organize the technical project and evidence so the right professional can review it with better context.