The company is expected to have information that is common knowledge … to professionals familiar with the specific areas of science or technology .
Technology base or level
Refers to the existing level of technology & consists of knowledge of technological resources within the company & sources available publicly …. include:
technical knowledge …of its personnel;
current products, techniques, methodologies
(trade secrets & intellectual property).
publicly available sources … publications, journals, textbooks, internet-based information & expertise… through employees or contractors.
The technology base will vary from company to company even though the knowledge available publicly remains the same.
Source: CRA SR&ED Glossary Dec. 19, 2012 SR&ED policy papers