Yes. You can submit claims for failed, abandoned or delayed projects, as long as your company has gained knowledge for creating a technological or scientific advance. Failure is often encountered when innovating. Some companies are able to persevere until they find a solution but others might not have the resources to continue or realise it’s not worth continuing. These outcomes can all qualify for SR&ED.
Claiming SR&ED requires correctly following CRA guidance and rules - follow our expert guide to find out more.