Artificial intelligence, including machine learning and deep learning has grown in Canada to be a very important area of research and development in many industries such as; health sciences, security, robotics, autonomous systems, speech recognition, computer vision.
 
Most companies believe that any work done on AI or ML qualifies as SRED. However, CRA is of the view that many areas do not. Companies have to be careful when claiming AI and ML projects for SRED.
 
For example;

• Is the company just iterating data to discover the quality of the data or trying out different models, in which case it may not qualify.
• Or, is the company developing new techniques or building models, in which case these are qualifying areas.

 
Please do not hesitate to contact us to help clarify what qualifies and what does not.