A project does not have to succeed or be fully completed to qualify for the SR&ED tax credit. SR&ED offers support for Research and Development (R&D) from research, planning to prototype, demo, etc. The Truth of 5 Common Misconceptions about SR&ED will tell more. Generally, the best evidence is that which was generated as the SR&ED was being carried out. Examples of technical and financial supporting evidence that could be kept are: Project planning documents Documents on the design of experiments Experimentation plan Design documents and technical drawings Project records, laboratory notebooks Design, system architecture, and source code (software development) Records of trial runs Project progress reports Minutes of project meetings Test protocols, data, results, analysis, and conclusions Final project report or professional publications Photographs, videos Prototypes, samples Scrap, scrap records Contracts, lease agreements Records of resources allocated to the project, timesheets, activity records, payroll records Purchase invoices and proof of payment Accounting records