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Hunter College ​moving on from the income tax act legislation to the candida revenue agency interpretation of what's eligible for sidd we want to look at what they call a project the Canada Revenue Agency says that you have to submit your claims for sr energy tax credits at the project level and that all companies follow something called an activity project program hierarchy programs tend to be ongoing I may have a cost reduction program I want to reduce the cost of every product I make 20 and I'm never going to be able to do that probably not any one thousand years I'll get better and better but I'll probably never get 20 the can of revenue say Canada Revenue Agency would say it's great that you've got a cost reduction program but for claiming tax credits what we need is what are the projects within that program and a project typically has an objective that's achievable in three years or less okay i manufacture this rubber tire here for a hundred dollars a unit and I have some ideas on process improvement that within the next two years I think I could get it to ninety-eight dollars in that would be my cost reduction project within my cost reduction program and within that I may have a set of interrelated activities different things I do i check test pressures I test temperatures may be material variations different activities that I try in order to achieve that project objective right so a project is a set of interrelated activities that collectively and here's that word again attempt to achieve a technological advancement I'm going to talk about this term in a lot more detail in a few slides but part of what a technological advancement requires is that you overcome technological and certainty we're going to talk about each of these definitions and that you do this systematically by qualified personnel now what I like to do for those following along we're now on be 13 or the inside tab of your brochure what I like to do is refer to this criteria of technological advancement the one that we're trying to meet in the act and that the Canada Revenue and she's directing us on how we would describe that by using three shapes square triangle and circle and i found that usually i do these speeches you know to a group of people and a year or two later of successful claimants I'm let me say you know what's the three criteria again cuz it's not intuitive for them the first thing that I found and people if they think of it this way tend to remember it is that we want to be thinking outside the box and that analogy tends to be worldwide I can have people you know whose English is their third or fourth language and they will understand that concept of thinking outside the box what the canada revenue agency calls at a standard practice so they say quote commonly available sources of knowledge or experience are those that can be reasonably assumed to be readily available to those with basic training in the field so they say if you have a bachelor of science or equivalent or a college diploma in that field of technology you're usually deemed to be qualified lacking the formal education they want to see a minimum two to three years industry experience and the fact that you understand the variables the technology in question that someone at that level would understand okay so they're going to be looking scrutinizing does this person really understand the technology or are they just learning the basics of the technology they also they clarify that they include knowledge that's available in the business context of the firm however and enterprise may not have practical access to information proprietary to a competitor or known only in specialist or academic circles so does that mean do you have to be the first one world to have done something know a lot of the industrial sree that we see year is in fact aimed at things we know we can do wow we went to this trade show and look at this European competitors got some new solution here if we can't figure out how to match this we're dead in the water and we can tell the Sierra Haven the competitors got it its proprietary patents pending so we can't even pull a patent on it we don't know how they did we just know that they did it we know it can be done but we can't get a solution we could try to reverse-engineer it we could do to various things all of which could be eligible srna the activity but the fact is if we can show there's no off-the-shelf solution and we took reasonable steps within the business context of a firm then we should qualify so then they go on to say the next level is essentially the presence of a technological and certainly puts us on what they call the realm of experimental development when solutions cannot be based on standard practice so we've got to be thinking outside the box so the first thing that I recommend that we do from a practical standpoint what information do we have to provide a solid claim would do two things provide two main components for this section of the project the very first one and on claims where I get involved in objections or appeals this is often the short coming that the clients actually done some good work they have good records the issue is should they have known the answer from the start and I've been in some big companies or develop a new plastic molding machine and the reviewer looks at it says you know what I've seen that same machine and three other factories tell me what you did before you started to make sure there was no solution and often these guys didn't do they just hey I'm done plastic molding 20 they just start they just start doing it
and even though they did good work the reviewer says well I don't know that technology seems to be prevalent in other places so I think I don't even know if the solution but I'm making you tell me if you can't tell me what you did up front I'm going to deny the project and I've seen it happen so what we've done is we've said that really there's only certain things that we've ever figured that people can do when we looked at all the different things and we group them into roughly six or seven categories the first two are really the same we do internet searches google searches or whatever you want and we identify X number of articles blogs whatever for most small and medium sized companies up to coupon or employees that's that's pretty much all you need to do heck mound three expert blogs they all agree that this is an area of technological and certainty where there is no solution so we went forward on that basis generally enough if you can keep that evidence this is one of the big problems people do that but they don't often keep those articles or references for later the Syrian wants to come and review it if you can keep that that would be worth its weight in gold if you do patent searches which is really now just like another kind of internet or Google search you can search google patents for free for all the US patents again just a subset of that but the CRA really likes that they tend to say hey if you're looking at levels of technology at a patent perspective it's a strong indicator that you're taking reasonable steps to identify existing standard practice yeah so we want to tell them if in fact that's the case competitive methods so again one of my competitors doing holy smokes i went to a trade show and a competitor came up with some new stuff i know it can be done but i don't know how to do it similar in-house technologies so very often if i have a proprietary technology I'm the one who developed it there's nothing like this in the world I don't know often have someone to go to to ask questions I can ask experts in various fields but often I'm the expert so I can look at my own technologies to talk about what I think the limits are or what I think my ideas are for pushing those limits to a higher level component suppliers are often a great source of information in certain industries in particular so if I'm mixing chemicals and one of my chemical suppliers resin suppliers some things its head we got this new chemical that you can add in your mix or it'll affect your matrix or something like that we don't know how we can give you some rough ideas but it's really up to you to go figure out how it applies to your your processes and how to optimize it that would be a great source of evidence and then kind of a second last but really the last one here because nobody tends to use the other column is any kind of other queries to an expert we've got some problems that we identify as problems let's go ask an expert in that field whether it's just a blog on the internet or whatnot and get feedback from them again the Canada Revenue Agency would say that's worth its weight in gold I've seen situations where a client's developing software using Microsoft foundation classes they're not working for some reason they email microsoft and say hey how come this isn't working and either Microsoft doesn't email them back or more often says well you know what you're trying to use other non Microsoft products we don't want to support that we can't help you okay and this area will say well you don't often wear Microsoft himself either won't reveal or help you on this and they're the developers the program that's you've taken reasonable steps there is no common solution that's available and you're off to the races there so again just take the steps and most companies do this the weakness on the descriptions they don't very quickly document for the Siri how many of these different things that we do if the reviewer sees that they tend to go on to the next step yes so the question is is there ever a point where your in-house people raise their level of standard practice to the point where it well in that case my question again would be how do those people know that it's never been done before right so they probably read I'm saying they probably read industry magazines right so they can say well you know I've been looking at 30 articles and industry magazines that talk about this issue over the last five years and everyone agrees it's not done I'm going to guess that if you ask them how do you know they would tell you very quickly well you know what i did for patent searches I've looked at 22 competitors who have something similar but I've never been able to do and any one of those would be enough but I'm guessing in that situation when you ask the people instead of assuming they would be able to give you exactly those kinds of answers that you're looking for does anyone see a danger to assuming that it's never been done without taking five minutes to do a Google search what if it had and this doesn't know this is no joke when I'm talking about the CRA reviewers who review you tensa specialized by industry if you're in plastics molding the reviewer has got 20 years experience of plastic molding and it's probably reviewed two other plastics learning companies 200 other ones this year before they came out to see you so they've seen a lot of technology and if you say it's never been done and they think that a one or more places even if its proprietary secret that they seen it done that's exactly my point you're going to lose on that first basis did you at least spend five minutes on a Google search before you spend a million dollars they may feel that's not good science if you didn't least spend five minutes before spending a million dollars again I'm not saying these are my rules I'm telling you how I saw see the Canada Revenue Agency apply this and it's getting more and more strict rather than less strict these days yes I would say that and thank you I would say that the mindset of the CRA is that technology changes so fast that if you're an expert today in two years most of what you know isn't even that relevant other than
stuff that you've known for ten years to base principles so if you're not keeping abreast of things that are new you run a very high danger and it's up to the judgment of each of the reviewers on how they want to apply those laws but I see it becoming more strict and this certainly becoming one of the issues that was overlooked before but is being closely scrutinized now the next major so the two components i find of the square or thinking outside the box is so that we can't find a readily available solution and for a small company that could be a five-minute google search but at least do it i would recommend you do it you can spend another 10 minutes and do a patent search for key terms and not find something even better 15 minutes of time will really put you on a solid basis what I call a solid foundation the base of the square for the rest of the project if this is teetering you're really building on a shaky foundation there the next real objective here is to quantify the objective and by that I mean quantification so what's my existing performance if at all if it can be done with the unit of measure and what's my new objective I can currently manufacture it for one hundred dollars a unit so 100 is my measure unit of measures dollars canadian dollars us whatever some measure of currency and my objective is $95 a unit or ninety eight dollars in unit or something less than 100 okay and it could be cost it could be performance it could be usually a combination of these i want to reduce costs by three dollars well at the same time maybe maintaining performance i still want to handle 44 psi pressure at the same level and different heating levels so I may want to reduce certain objectives while maintaining others and in some cases I may even have tradeoffs where to reuse cost I realized that there's other kinds of performance variables that would go up and down so if you can quantify one two three objectives at least again now we've got quantifiable objectives so I'm not worried that it's a style change the courts have also said that sister matic investigation involves extremely accurate measurement in subsequent analysis of those measurements they say without such measurement analysis systematic investigation cannot exist so the issue there is if we start to quantify our objectives right from the start we're going to tend to look at the quantification and the analysis throughout the rest of the project because we're going to know and more importantly all of our team members will have a common basis on what kind of issues were supposed to be looking at in analyzing Bard College, Annandale-on-Hudson.
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