A misconception often made with the SR&ED program is that a company can claim a full business project, instead of just the SR&ED activities that happen within the business project. The SR&ED program looks at activities where you have come across an obstacle, worked systematically to solve that obstacle, and somehow advanced your knowledge on the technologies involved; an SR&ED project is basically a subset of your business project.
Even when you are developing a brand-new project, SRED eligible activities don’t happen immediately. A good rule of thumb to remember is that SR&ED activities only begin once you face your first obstacle, which could be on the first day of development, or could be two months down the line.
Next time you start looking for SR&ED projects that you are involved in, remember to ask yourself where you first ran into technological problems with your business project.