In a recent article, Ross Cooper of Excellence in Manufacturing Consortium (EMC) discussed how the slow days of summer are ripe for SR&ED activities as companies are slowing or shutting down production and attending to pesky ongoing production, machinery and process issues as well as integrating improvements to increase efficiency for the rest of the year.

Eligible Activities
Some summer shutdown activities that may qualify for SR&ED if they meet the eligibility criteria (see below) include but are not limited to:

- Resolving production issues
- Preventative maintenance
- Production and process trials
- Modifications to equipment to:  Reduce environmental impacts, Increase production efficiency, Reduce downtime, Improve operator safety

Eligibility criteria
An eligible SR&ED project demonstrates 3 critical elements:

1. Scientific or Technological Advancement
The generation of new information or the discovery of technical knowledge (not available in the public domain) that advances the understanding of the underlying technologies, or extends their capability beyond their original design.

Keep in mind that this is not the same as improvement of technology infrastructure through acquisition and straightforward deployment of tools developed by another company. Also, generation of new functionality, novelty, or stylistic improvement does not qualify as technological advancement unless the changes trigger issues with the underlying technology, then any new knowledge gained by overcoming or attempting of overcome those uncertainties or obstacles constitutes Technological Advancement.

2. Technological Uncertainties or Obstacles
This means that there is no obvious or readily available solution to the problem in the underlying technology. If you can find a solution online or through normal investigation, it does not qualify.

It is also important to distinguish “technological” uncertainty from other types of uncertainties that are irrelevant to SR&ED eligibility. These are:

• Financial or funding considerations
• A lack of requirements
• A  lack of formal or vocational training in a field of science or technology

If, however, qualified technical staff (who are educated/ trained in the relevant field) are uncertain on how solve a technical problem then technological uncertainty is most likely involved.

3. Technical Content
The activities carried out must be performed systematically to resolve the technological uncertainties.

Several different approaches might exist and must be investigated before arriving at an acceptable solution. Random or blanket attempts at a solution (where almost everything is being attempted) do not qualify as SR&ED and are not systematic.

However, when results from failed approaches are used to help determine the next solution to be attempted, the generation and retention of technical knowledge is demonstrated by applying knowledge from a previous attempt and the next approach can be chosen with the highest likelihood of a positive outcome.

Eligible documentation
Determining now which potential SR&ED projects are in the summer pipeline will yield a great return on time invested. It will also provide an opportunity to simplify the tracking process and ensure that relevant documentation is preserved for your claim. Documentation is critical as financial and technical reviewers have been burned before with fraudulent claims are now on the look- out for this critical information to provide evidence of the work done during the hours claimed.

Relevant documentation includes but is not limited to:

• Records of resources allocated to the project or time sheets
• Design of experiments
• Project records, laboratory notebooks
• Design, system architecture and source code
• Records of trial runs
• Progress reports, minutes of project meetings
• Test protocols, test data, analysis of test results, conclusions
• Photographs and videos
• Samples, prototypes, scrap or other artifacts.

You can find further information about qualifying SR&ED projects in the SR&ED section of our website or by contacting us.

The 2012 U.S. National Bioeconomy Blueprint was announced on April 26th with the purpose of assessing strategic objectives to maximise on the U.S. bioeconomy potential and to highlight ongoing efforts to meet those objectives.

However, many are concerned that the blueprint predominantly focuses on economic development while insufficiently addressing regulations to minimise social and environmental impact.

The blueprint attributes growth in the current U.S. bioeconomy sector to the development of three foundational technologies including genetic engineering, DNA sequencing, and automated high-throughput manipulations of biomolecules. It goes on to emphasise the reliance of tomorrow’s bioeconomy on the development of emerging technologies such as synthetic biology (engineering of microbes and plants), proteomics (study and manipulation of proteins in an organism), and bioinformatics (application of computational techniques to biological and related data).

The National Bioeconomy Blueprint describes five strategic objectives with the potential to generate economic growth and address societal needs.

1. Support R&D investments that will provide the foundation for the future U.S. bioeconomy in order to overcome market failures that occur when private investors are unable to collect on the full benefits of their investments and provide smaller investments in technology than the socially optimal level. This is dependent on the expansion and development of essential technologies, integration of approaches across fields and the implementation of improved funding mechanisms.

2.  Facilitate the transition of bioinventions from research lab to market, including an increased focus on translational and regulatory sciences. This relies on acceleration of progress to market to move innovation beyond the laboratory, enhancement of entrepreneurship at universities to facilitate the path from research to commercialization, and the utilization of Federal Procurement Authority to drive the creation and growth of new bioeconomy markets.

3. Develop and reform regulations to reduce barriers, increase the speed and predictability of regulatory processes, and reduce costs while protecting human and environmental health. This involves improved regulatory processes and regulations to enhance predictability and reduce uncertainty in regulatory processes and requirements as well as collaboration with stakeholders to inform efforts, stream­line processes, reduce costs and response times while simultaneously maintaining  safety and benefit to public health.

4.  Update training programs and align academic institution incentives with student training for national workforce needs at the K-12 and undergraduate levels. This will result from employer-educator partnerships and redeveloped training programs.

5. Identify and support opportunities for the development of public-private partnerships and precompetitive collaborations where competitors pool resources, knowledge, and expertise to learn from successes and failures.

In introducing the bioeconomy blueprint panel discussion that followed the blueprint announcement, panel moderator and microbiologist Dr. Bonnie Bassler describes the Obama administration as “committed to investing in biological research with the overarching goal of strengthening America’s bioeconomy”.

While the blueprint recognises that biotechnological experimentation carries inherent potential risks if applied improperly, it contends that that ethical and safety issues raised by major advances are top administrative priorities that “go beyond the scope of this [blueprint].”  Rather, the blueprint is “a guide for departments and agencies to ensure that the investments they make in the sector will be well coordinated and highly likely to generate real economic impact,” according to the White House Office of Science & Technology Policy Director John P. Holdren in his announcement of the blueprint.

Panel member Dr. Rina Singh, spoke on behalf of Biotechnology Industry Organization (BIO), which represents many of the largest oil and petrochemical producers, and discussed innovation in industrial biotechnology, or the application of life sciences to conventional manufacturing and synthetic processes, through the use of wild type or genetically enhanced microbes.  Dr. Singh paints a picture of vast manufacturing application possibilities to revolutionize the way we make and use energy, where she envisions biorefineries replacing petroleum refineries, the same way that petroleum once replaced whale oil.

However, many are concerned that the reallocation of efforts to harvest above ground sources of fuel “ignores the lessons to be learned from experiences” and that the reliance on biomass for fuel and raw materials ”will inevitably place an extremely heavy toll on food security, and further escalate forest and biodiversity destruction, land grabbing, and climate change,” according to the Global Forest Coalition 2012 report titled “Bioeconomy versus Biodiversity.”

These concerns were shared by Eric Hoffman, a campaigner with Friends of the Earth who commented that the bioeconomy blueprint “largely seems to be an endorsement for the biotechnology industry to rush ahead without any real oversight.”

A more welcomed blueprint emphasis was placed on efforts to incite collaboration among many various federal and private research agencies alongside the creation of a newly trained workforce in order to achieve novel products, processes and applications.

An example of collaborative potential for innovation was provided by panel member and cellular and molecular pharmacology expert  Dr. Keith Yamamoto who discussed the applicability of precision medicine, which builds on the collaboration of non-traditional fields in the biomedical arena such as engineering and mathematics as well as patient data to generate medical solutions for diagnoses and treatments of diseases that are tailored to individual patients rather than decisions based on statistical risk factors across large populations.

Dr Yamamoto emphasizes that the evolution of such highly specified methodologies heavily relies on a reassessment of academic process in graduate education and non Ph.D. level in order to rapidly create a much needed new work force and a collaborative continuum among discovery researchers, academia, industry entrepreneurs, foundations, government funding and regulatory agents and patients.

The reassessment of academia incentives was also discussed by the 2001 World Food Prize winner and panel member Dr. Per Pinstrup-Andersen who noted that biological science applications have contributed to yearly increases in food sources, provided food security in many parts of the world; however, he remarks that “the job is not done yet” and further research is needed to achieve what he calls “sustainable amplification” of food to ensure people eat enough and yet not too much to avoid burdening the health care system.

Dr. Per Pinstrup-Andersen believes that for progress to occur, there is a strong need to eliminate what he calls “disciplinary silos” which limit research teams by incentivizing research in narrow areas to produce publications and receive funding. He argues that collaboration requires incentives that stretch beyond money, incentives such as promotions, publication and conferences to support collaboration of interdisciplinary teams.

Similar collaborative efforts are at the forefront of Canadian innovation, with federal government incentives supporting the commercialisation of innovation from the lab by increasing its contribution to the National Research Council’s Industrial Research Assistance Program by an additional $110 million each year.  Furthermore, the Canadian federal Scientific Research and Experimental Development (SR&ED) tax incentive program is central in supporting R&D in Canada. As a world leader in health and life sciences, Canada is home to some of the top biotechnology research facilities in the world, which rely on government funding to alleviate the costs of research. In 2010, $768 million was spent on R&D by pharmaceutical and medicine manufacturers, and another $414 million on R&D relating to navigational, measuring, medical and control instruments. Such research was supported by the Canadian government who had contributed $3.47 billion between 2010 and 2011 to support innovative companies through the SR&ED program.

With so much potential innovation on the horizon, global competition is increasing the need to continue investing in research. As such, biotechnology companies conducting R&D in Canada are strongly encouraged to leverage federal and municipal incentives like the SR&ED tax credit to reinvest funds back into research and commercialization which otherwise may not be affordable, allowing them to get ahead of the competition.   

Read more about SR&ED in the biotechnology sector.

Workplace safety should be a top priority for all businesses. Not only do you want to protect your employees from injuries, but it can also be quite expensive for compensation towards any injured parties. There are some simple ways that you can help to make your workplace safer.

1. Keep all work areas clean. Whether you work at a desk, or on the line, a clean workspace is the easiest way to prevent a lot of injuries.
2. Make sure that all machinery has been installed correctly, and that it is in proper working condition. Both installing equipment improperly and missing a maintenance on the machine may cause mechanical problems that could have been easily avoided.
3. Label all products and materials correctly. Know the products you are working with, and know what could be hazardous to mix with these products. Keep compounds that react badly to each other away from each other.
4. Install fire alarms and carbon monoxide detectors. Also, have fire extinguishers on hand if there is ever a need to use one.
5. Make sure you have an alarm system installed on your facility. This is an easy way to prevent break-ins. If possible, also include security cameras.
6. Give clear instructions to all employees. This will allow all employees the knowledge of how to do things properly and safely.
7. Consider forming a safety committee. This committee should be responsible for keeping an eye open for any potential dangerous situations. The committee would also be responsible for making processes and equipment safer.
8. Use proper signage to inform employees of any potential dangerous places and activities. This could range through everything from signs to indicate a wet floor to signs that indicate hazardous materials.
9. Enforce safety procedures and requirements. Safety regulations such as wearing safety glasses or work boots can do a lot to prevent injuries.
10. Report any and all dangerous situations to your superior or supervisor. If you ever see a potential dangerous situation that is about to happen, let the right people know.

We all know that there are times when life at the office can get extremely busy and hectic. Especially right now when times are tough – people are working harder to keep their companies going. And a lot of time, this means that we don’t focus on ourselves at all, which can be dangerous. If we don’t take ourselves, there is the possibility that we will get sick or burnt out and won’t be able to take care of our company down the road.

So what are some quick and easy things that you can do to maintain your health?

1. Get enough sleep. The average adult requires 8-10 hours of sleep per night. If you don’t get enough sleep, your performance will reflect this during the day. Your reaction time goes down, you will feel sluggish, and will have a hard time remembering things. As well, losing sleep on a regular basis will lower you immune system.
2. Snack Smartly. I don’t know about you, but I am personally a stress eater. When I get stressed, the first thing I do is reach for the junk food. There are, however, healthier alternatives: fruits and vegetables, cheese and crackers… if you must grab some junk food, there are chocolate bars and other snack foods that boast less calories.
3. Eat a Well-Balanced Lunch. Packing your own lunch can help with this point. A well-balanced diet will give you the nutrients you need to work your best and to keep illness at bay. Plus, eating fast food can leave you feeling very tired and lethargic afterwards.
4. Drink a lot of Water. Making sure that you are properly hydrated will do wonders for your health – there have been studies done that say drinking a lot of water lowers your chances of a heart attack. It can also get rid of headaches, and will cleanse your system of unwanted toxins.
5. Exercise Regularly. Even if it’s just taking the stairs instead of the elevator, or taking a walk at lunch, exercising will help you stay healthy.
6. Build a Support System. A support system of friends and family away from work can help you out if you’re ever finding that work is getting really stressful.
7. Get the Proper Office Equipment. Ergonomically designed chairs and office equipment will help you avoid body stress and will actually increase your productivity.
8. Keep your Office Clean. Telephones are one of the biggest carrier of germs that could cause you to get ill. It’s easy to imagine where else germs may be hiding in your office. By keeping it clean, you’ll be reducing the risk of getting sick.
9. Wash your Hands. Again, this has to do with germs and keeping yourself from getting sick. Especially when your co-workers are ill – washing your hands will help prevent the spread of germs and disease.
10. Go Outside When Possible. Sitting inside all day isn’t good for your body. The light indoors isn’t proper, and you probably don’t move around as much as you should. Even if it’s just to stand outside for a portion of your lunch break – the vitamin E that you absorb from the sun can help you maintain your health.

Safety comes first, even for those employees who are not working “on the plant floor”.  Accidents and injuries in the office account for thousands of hours of lost time and millions of dollars in Worker’s Compensation and medical costs.  Hazards do exist in the office environment and it is essential that employers and staff follow solid safety practices as they go about their duties.

With proper ergonomic techniques, employees can avoid or reduce back pain, eye and muscle strain, and tension.  By incorporating practical solutions such as the re-organization of work materials, ensuring a neutral position while working at the computer and incorporating glare reducing measures, employees are protected and more productive.  The added benefit is that each employee feels better at the end of the day and returns to work with a positive attitude, instead of feeling worn out and lethargic.

Workplace stress does affect your staff’s ability to perform their jobs.  Even though we work in a fast paced world, there are coping techniques we can implement so as to reduce stress symptoms.  With the inclusion of a “Fitness & Wellness” plan, you can reduce stress related conditions and improve safety records as accidents and injuries occur less frequently with healthier employees.

Unfortunately, workplace harassment has become a greater safety concern within the office environment.  Harassment encompasses a wide range of behaviour from inappropriate practical jokes to verbal intimidation, sexual harassment and stalking.  By incorporating safety measures for handling such situations, employers ensure that employees feel safe in bringing these situations forward, knowing that they will be dealt with appropriately, allowing them to concentrate on their work functions.

With an implemented Office Safety plan, you are fostering a positive workplace environment that ultimately improves employee morale, increases productivity and reduces the incidence of accidents and related costs.  Everyone benefits when office safety is foremost.

Sherri-Lynn Varnai, P.Eng.