SR&ED Tax Credits for
AI & Machine Learning
Wrapping an existing API isn't SR&ED—but engineering novel neural networks or optimizing models for edge computing is. We translate your algorithmic training and complex data pipelines into audit-proof claims, letting your engineers focus on building the future, not paperwork.
Your R&D in [
Software
]
Our expertise. Zero anxiety.
Your R&D in
[
Software
]
Our expertise. Zero anxiety.
What may qualify in AI & machine learning
We turn complex AI & Machine Learning work into a defensible SR&ED claim with clear evidence and clean scope.
(examples)
(Evidence to capture)
01
Developing novel architectures or modifying neural networks
Model architecture diagrams, hyperparameter tuning logs, iteration histories.
02
Optimizing model performance for low-latency or edge computing
Memory profiling, inference speed benchmarks, hardware constraint analyses.
03
Overcoming training data scarcity through novel augmentation or feature engineering
Feature engineering logs, dataset augmentation scripts, statistical variance reports.
04
Engineering complex data pipelines for real-time model ingestion
Pipeline schematics, data synchronization logs, timeout error tracking.
05
Building custom RAG (Retrieval-Augmented Generation) pipelines
Vector database architecture, embedding model iterations, retrieval latency metrics.
Do you qualify?
A quick self-check
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You’re more likely to qualify if your work has all three:
01
Technological Uncertainty
You couldn't predict if the algorithm would converge, hit accuracy targets, avoid catastrophic forgetting, or process data within latency constraints.
02
Systematic Investigation
You ran training epochs, tuned hyperparameters, modified architectures, and logged performance metrics across multiple experimental models.
03
Technological Advancement
You achieved a measurable improvement in model accuracy, inference speed, data processing efficiency, or algorithmic capability.
We help you capture:
You don’t need perfect paperwork. You need a consistent evidence trail.
What problem you were solving
[ uncertainty ]
What problem you were solving
[ uncertainty ]
What problem you were solving
[ uncertainty ]
Our technical specialists speak your language.
Whether you are architecting a cloud database, scaling a bioreactor, or overcoming mechanical failure, we understand your underlying constraints without needing a beginner's explanation.
[ uncertainty ]
What problem you were solving
[ uncertainty ]
What problem you were solving
[ uncertainty ]
Simply querying standard foundational models does not qualify—unless you can show specific backend engineering uncertainty and documented testing.
[ Not sure if your work fits? ]
Request consultation
Request consultation
Common pitfalls we help you avoid
Small fixes early can prevent big issues later.
Wrapper Apps vs. R&D
Simply sending prompts to OpenAI or Anthropic isn't SR&ED. We focus on the custom algorithmic work, data engineering, and novel architectures you built from scratch.
Business vs. Technical Metrics
The CRA doesn't care if the AI increased your sales. They care if it reduced inference time by 40%. We translate business goals into defensible technical baselines.
Ignoring Failed Models
Models that suffered from overfitting or catastrophic forgetting are excellent proof of uncertainty. We ensure your failed training runs are captured to strengthen the claim.
Off-the-shelf Libraries
Using PyTorch or TensorFlow is standard practice. Overcoming their limitations to solve a unique data problem or system constraint is where the real R&D happens.
Want to sanity-check your setup?
Request consultation
Request consultation
Your R&D in
[
Software
]
Our expertise. Zero anxiety.
How Checkpoint helps AI & machine learning teams with SR&ED
We turn real AI & machine learning innovation into a clear SR&ED claim with evidence CRA can understand—without unnecessary complexity.
[ step 01 ]
Entry consultation
A brief, technical conversation to understand your operations to determine your SR&ED potential. No preparation needed.
[ step 02 ]
Eligibility review
We analyze your technical landscape to separate routine engineering from eligible work, identifying your hidden ROI.
[ step 03 ]
Technical discovery
We identify potential SR&ED projects from your work, and translate them into CRA-compliant language. Your team stays focused on innovation, not paperwork.
[ step 04 ]
Claim Preparation & Submission
We identify eligible project costs, draft the SR&ED forms, and develop a technical narrative for the CRA. We then coordinate with your tax advisor to manage the final submission.
[ step 05 ]
Proactive Compliance
Say goodbye to the year-end scramble. We establish a recurring rhythm of monthly or quarterly check-ins to capture eligible activities and costs as they happen.
[ step 06 ]
CRA Audit and Review Defense
We don’t just submit and disappear. We provide expert technical defense and manage all CRA communications to protect your claim.
[ step 07 ]
Funding Secured
Once your claim is approved, we provide a detailed reconciliation of the funding secured. We operate on a success-fee basis—we win only when you win.
What evidence
matters most
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(and how we keep it simple)
01
Technical
Uncertainty
The solution isn’t obvious in your context—there’s a real technical problem to solve.
02
Systematic Investigation
You test options through trials and iterations, form hypotheses, and measurement conclusions.
03
Technological Advancement
You can show measurable improvement beyond routine operations.
We help you capture:
You don’t need perfect paperwork. You need a consistent evidence trail.
What problem you were solving
[ uncertainty ]
What you changed vs. what stayed constant
[ variables ]
What you measured
[ results, comparisons ]
What changed based on results
[ decisions ]
Who worked on it and when
[ timeline ]
Link between trial work and eligible costs
[ high-level ]
Explore more in Software Engineering
[ Sub-industry ]
Cloud Computing & Distributed Systems
Qualifying cloud work often involves advances in security, scalability, reliability, or multi-tenant infrastructure optimization.
Mobile Development
Mobile SR&ED often requires proving that performance, architecture, or OS-related changes represent true technological advancement.
Firmware & Embedded Systems
Firmware claims are strongest when they document genuine technological advancement in memory, processing, and hardware constraints.
Software Engineering Overview
See how we help teams across the entire software sector secure SR&ED funding. From complex algorithms to system integrations, discover our end-to-end methodology.
Your R&D in
[
Software
]
Our expertise. Zero anxiety.
Why teams choose Checkpoint
Proven experience, defensible process, and clear accountability.
20
+
[ Years of experience ]
8500
+
[ Projects ]
$500M
+
[ Recovered ]
96.5
%
[ Success rate ]
[ Testimonials ]
[ AI & Machine Learning ]
“Checkpoint Research stood out because they actually understand the nuances of data science.
Our engineers could speak freely in their native technical language, discussing model training, neural networks, and algorithmic iterations, without having to over-explain the basics. They were able to distill our complex ML projects and translate them into exceptionally strong, properly structured SR&ED claims."
Frequently Asked Questions
Structuring claims in [Pharmaceuticals]
We speak your technical language
We speak your technical language
What is the CRA’s "Why and How" framework?
The "Why and How" framework is the CRA’s current assessment standard, replacing the legacy "Five Questions." It strictly evaluates the technical impetus for your project (the 'Why') and the systematic rigor of your execution (the 'How').
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What constitutes "contemporaneous documentation"?
Contemporaneous documentation refers to raw evidence generated during the execution of the work. Retroactive documentation drafted months after project completion is heavily scrutinized and frequently rejected by the CRA.
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Which specific artifacts should our engineering team preserve?
Preserve time-stamped artifacts tied directly to technical roadblocks. Commit logs, Jira/Linear tickets, Slack threads detailing failed tests, architecture whiteboard photos, and granular timesheets are the gold standard of evidence.
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What are the escalation protocols if a claim is denied?
The CRA provides a strict, three-tier escalation framework: an initial dispute resolution dialogue with the reviewer, an escalation to the Review Manager, and ultimately a formal Notice of Objection — filed within 90 days of assessment and, if required, carried to the Tax Court of Canada.
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When is litigation in the Tax Court of Canada (TCC) necessary?
The TCC is the final arbiter, utilized only when internal CRA administrative appeals are exhausted. It provides an independent judicial review of your technical and financial eligibility, completely separate from the CRA's internal ecosystem.
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Let’s Assess Your R&D Potential
Start with a pressure-free consultation.
We’ll clarify what likely qualifies, flag key risk areas, and recommend the safest next step based on your activities and timeline.
See what typically qualifies
See what typically qualifies
Direct line:
+1 (365) 525-2505
+1 (365) 525-2505
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