Leveraging the R&D Tax Incentive for your Innovation

CLAIM – KNOWLEDGE

New • What new technical knowledge needs to be developed in order to achieve the project objective • How is it different from current knowledge • Identify specific new/improved materials, products, devices, processes or services – be very specific! Unknowns • Explain how the outcome of this project could not have been known or determined in advance on the basis of current knowledge, information or experience . • What available knowledge (internal and external) can be used to start this project. • What investigations have been done to determine the knowledge gaps.