SR&ED Tax Credits for

Mobile Development

We translate your complex mobile challenges—from custom rendering architectures to offline-sync algorithms—into audit-proof SR&ED claims. Keep your developers focused on shipping seamless experiences, not writing tax documentation.

Your R&D in [
Software
]
Our expertise. Zero anxiety.
Your R&D in
[
Software
]
Our expertise. Zero anxiety.

What may qualify in mobile development

We turn complex Mobile Development work into a defensible SR&ED claim with clear evidence and clean scope.
(examples)
(Evidence to capture)
01

Complex offline-first synchronization

State management diagrams, conflict resolution logic, database schema iterations.
02

Overcoming strict OS background processing limits

Profiling logs (Instruments/Android Studio), battery consumption metrics, thread management code.
03

Custom hardware and BLE (Bluetooth) integration

Firmware communication protocols, connection drop logs, latency optimization tests.
04

On-device AI/ML and memory optimization

Memory leak tracking, frame rate (FPS) drop reports, algorithmic optimization commits.
05

Writing custom native bridges for cross-platform apps

React Native/Flutter custom module architecture, execution time comparisons.

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 a specific architecture, background process, or hardware integration would work due to iOS/Android OS restrictions or severe memory constraints.
02

Systematic Investigation

You ran structured code iterations, profiled memory and battery usage, tested multiple caching strategies, and logged the technical failures.
03

Technological Advancement

You achieved a measurable improvement in app performance, reduced battery drain, solved a complex data-sync conflict, or bypassed a known OS limitation.

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 ]
Building standard UI screens or integrating off-the-shelf APIs usually doesn't qualify — unless you can show specific technological uncertainty.
[ Not sure if your work fits? ]
Request consultation
Request consultation

Common pitfalls we help you avoid

Small fixes early can prevent big issues later.

UI/UX vs. Deep Tech

The CRA does not fund the creation of pretty interfaces or user experience research. We help isolate the deep architectural backend and OS-level work from the routine frontend coding.

We "Built an App" Syndrome

Claiming the entire app build is a guaranteed audit trigger. The claim must focus purely on the specific technical hurdles you had to overcome (e.g., local database encryption limits), not the commercial product itself.

Standard API Integration

Simply calling a REST API or SDK does not qualify. However, if that standard SDK causes severe memory leaks that require you to build a custom caching layer, that work is highly eligible. We separate the two.

Fragmentation vs. Advancement

Testing an app on 50 different Android devices to fix visual bugs is routine QA. But re-architecting your rendering engine to achieve 60fps on low-end legacy devices is SR&ED. We capture the engineering, not the testing.
Want to sanity-check your setup?
Request consultation
Request consultation
Your R&D in
[
Software
]
Our expertise. Zero anxiety.

How Checkpoint helps mobile development teams with SR&ED

We turn real mobile development 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

This is some text inside of a div block.
(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.

Firmware & Embedded Systems

Firmware claims are strongest when they document genuine technological advancement in memory, processing, and hardware constraints.

Artificial Intelligence (AI) & Machine Learning (ML)

SR&ED in AI/ML is strongest when you can distinguish true algorithmic or data processing innovation from standard software implementation.

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 ]
[ Mobile Development ]

“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."
 — Chowdhary Meenavilli, CEO
[ NTwist Inc. ]

Frequently Asked Questions

Structuring claims in [Pharmaceuticals]
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
Send a short note — we’ll reply with clear next steps.
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Your R&D.
Our expertise.
Zero anxiety.