Phase 3: Activities

The systematic investigation or search in the definition of SR&ED is an approach that includes

defining a problem,
– advancing a hypothesis towards
resolving that problem,
– planning & testing the hypothesis
– by experiment or analysis, &
– developing logical conclusions
– based on the results

An experiment is the test of a hypothesis under
controlled conditions.
Analysis is the detailed examination of information
to differentiate the various parts of a whole, determine
their attributes, or explain their relationships.
It is performed against the background of available
knowledge and experience.

Source: CRA SR&ED Glossary Dec. 19, 2012 SR&ED policy papers