Today CRA issued the Part I of Chemicals Guidance Document 3, entitled “Chemical Processes”. It provides an overview of the scope and context of different types of batch and continuous chemical manufacturing processes. Part 2, which will be issued next year, will deal with a series of continuous chemical processes.

Examples of the rules as they apply to batch and continuous processing are provided in the document.

The document can be accessed by clicking on the link below.

SR&ED Chemicals Guidance Document # 3 - Part I - Chemical Processes [1]