The Canada Revenue Agency requires work to be supervised by personnel with appropriate technical backgrounds and clarifies that in describing activities performed,
“… It must demonstrate the presence of analysis or experiments in the methodology you used to carry out the work. It must also include the results you obtained and the conclusions you made. For example, the types of technical records that are appropriate to support your claim are:
1. an analysis of the problem,
2. internal design documents and drawings,
3. test data and results, &
4. process reports.”
“The improvement of existing technologies or methodologies using well-established “routine engineering or routine development” would be ineligible if the outcome is predictable. However, if the activity is carried out in support of an eligible experimental development project, then the activity is eligible.”6
Form T4088 – Guide to form T661
6 Excerpt from IC 86-4R3 paragraph 2.13
