Application Policy

NUMBER: SR&ED 95-03
DATE: July 27, 1995
SUBJECT: Claims for ISO 9000 Registration

Issue:

Is the ISO 9000 registration process an eligible SR&ED activity?

Background:

Some companies are viewing the ISO 9000 registration process as a form of regulation, and consequently categorising the work involved as work to meet the requirements of regulated industries (paragraph 7.5 of IC 86-4R3).

Application Policy:

The ISO 9000 series of standards is a set of quality management standards which is a consensus on the basic steps required to manage the quality of goods or services. It provides a framework which a company can use to design and set up a quality system, and rules by which to assess the state of a company's quality system.

As such, these standards are designed to allow verification and registration of a quality system. They do not themselves include any scientific or technological specifications. Thus, they cannot directly require any SR&ED activities. Any work claimed in the establishment and registration of an ISO 9000 system is therefore INELIGIBLE.

Marcel Clément
Interim Director/Directeur intérimaire
Specialized Compliance Enhancement Division
/Division du renforcement de l'observation dans des secteurs spécialisés

Issued by: Tax Incentive Audit Section and Scientific Research Section