A little over a year ago my partner and I attended a meeting during which CRA’s Research Technology Advisor attempted to describe eligibility for the benefit of our client.
He used the analogy of Columbus setting out for America in 1492. If that were being claimed today we would have to consider the claim in the light of the technological environment at the time. We would need to consider the base level of technology at the time in order to understand whether a technological advancement was attempted.
My partner and I liked the clarity of the analogy and thought that it would be useful for first-time claimants.