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# Definition of an SRED Project
An SRED project comprises a set of interrelated activities that collectively are necessary to resolve the scientific or technological uncertainties in the attempt to achieve the specific scientific or technological advancements defined for the project. This is pursued through a systematic investigation or search in a field of science or technology by means of experiment or analysis. Cchwebsites

# The Two Core Requirements
For work to qualify, it must satisfy both of the following:
1. The "Why" — Advancement of Knowledge
The work must be conducted for the advancement of scientific knowledge or for the purpose of achieving a technological advancement. An advancement is the generation or discovery of new knowledge that moves the understanding of science or technology forward. New knowledge is needed when it is unknown or uncertain that a given result can be achieved — this is referred to as the scientific or technological uncertainty. Canada.ca
2. The "How" — Systematic Investigation
The work must be a systematic investigation or search carried out in a field of science or technology by means of experiment or analysis. It is important to distinguish between a systematic approach to carrying out work and the approach that is a systematic investigation or search. The latter includes generating an idea consistent with known facts, which serves as a starting point for further investigation towards achieving your objective or resolving your problem. Canada.ca

# Eligible Categories of Work
Work can fall under three categories:

Basic research — work undertaken for the advancement of scientific knowledge without a specific practical application
Applied research — work undertaken for the advancement of scientific knowledge with a specific practical application
Experimental development — work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products, or processes, including incremental improvements Ryan


# Key Points to Note

The CRA does not judge the ultimate commercial outcome. If you have an idea to make a technical improvement within your business, you can still potentially qualify even if it does not result in a commercial benefit. Swoop CA
The start of the project is defined as the point at which scientific or technological uncertainties are identified and the work to address them begins. Cchwebsites
Note that success or failure in meeting your objectives is not relevant when assessing whether your work qualifies — the definition only requires that the purpose of the work be for achieving scientific or technological advancement. Canada.ca

In short, your project must be tackling a genuine technical unknown using a structured, experimental approach — not simply applying existing knowledge in a routine way.