One of the questions on the SR&ED claim form concerns the field of science or technology of the work being claimed. CRA provides a list of some 150 fields, from which claimants select the best match. This is a critical step; a poor choice at this point could badly affect the entire project description, and make eligibility more difficult to demonstrate.
Before the revision of the claim process in 2008, classification of the field of science or technology was left to CRA personnel. The list they used was more extensive, closer to 400 fields, which allowed for more detailed distinctions. For instance, IT, which accounts for perhaps 25% of claims, was differentiated into 11 distinct categories under the old system. It now has less than one code, as it shares code 1.02.02 with bioinformatics. Strangely, though, some fields that are much less frequently used are now classified in great detail. Oenology (wine-making) and viticulture (grape-growing), which used to share a code under the old system, are now coded separately. There are separate codes for biopharming (4.04.05) and genetically modified organism technology (4.04.02), altough both seem to be terms for ‘genetic engineering’ - in fact the whole area of biotechnology is very well represented.
Despite these details, the areas covered in the current list are the same as under the old system - the natural, medical and agricultural sciences, plus engineering, with the social sciences and humanities excluded. There was an anomaly for a while when the first (2008) version of the new code listed Actuarial Science, a social science, as a claimable field (1.01.04).
Did anyone file a claim using that code? What happened?