In April 2004 CRA announced that The “Plastics Materials, Processing, Equipment & Tool Making” guidance document that deals mainly with issues that concern plastics processors was amended. Section 5 was added to deal with Mould Making (Equipment & Tool Making) issues.

CRA has also stated in this release that another section will be added at a later date to deal with Plastics scale-up, experimentation on commercial equipment work and pilot plants.

SR&ED Plastics Materials, Processing, Equipment & Tool Making Guidance [1]