Greetings! The testing of the 50 prototype cases by DM Manufacturing has been going on for quite some time now. Let's see how we got here.

DM Manufacturing set out to create a technologically advanced case for a mobile handset that not only provided unparalleled protection, but also enhancement of its functionality. They went through an initial design phase with various quantitative objectives in mind. DM Manufacturing had their SR&ED consultants visit their office so they could discuss their methodology to ensure it met the guidelines of SR&ED, and to receive advice on how to best structure their testing and tracking.

Let's take a quick step away to discuss proper SR&ED tracking. DM Manufacturing wants to be sure that their SR&ED claim is accepted as filed by the CRA. They know that proper SR&ED tracking is a vital (not to mentioned required) part of this. While DM Manufacturing had their regular job tracking in place, it was not specific to their SR&ED claim. The project manager distributed a document to all the individuals working on the project. Each member of the team was asked to record what they did during the day, and how long it took. While these notes did not have to be extensive, they did have to record (or at least make reference to) the results of testing, and how things were changed and why during the investigation. This tracking info will do two things. First, it will provide DM Manufacturing and their consultants a timeline on which they can base their claim. Second, it provides proof of development to a CRA auditor in the event the claim is reviewed. In addition to this SR&ED tracking document, DM Manufacturing holds on to all prototypes (or at least takes pictures) as further evidence of the work done.

With their tracking fully established, testing began. Each prototype unit was put through a stress test, drop test, temperature test, friction test, and decolouration test.  DM Manufacturing was able to perform all of the tests in house with the exception of the decolouration test and the temperature test. For these, subcontractors would be required.

The next blog will further explore the testing routine employed, and the effect of bringing subcontractors into the mix.